Largely, yes.

Here's a much better and more in depth deep-dive into N100 vs Pi's by ExplainingComputers: https://www.youtube.com/watch?v=hekzpSH25lk

There's trade-offs in both directions, but largely rPI has marginally lower performance and power consumption compared to the N100.

If you're not touching GPIO or need to stay under 15W strictly, then the PI is the better option. N100's seem to be slightly more expensive if buying from MSRP, but the second-hand market is much more competitive and there are more discounts available with N100 systems. RPI's are considered hobbiest tech so hold their value and are rarely discounted.