The simple answer is no, they are not the same.
When using zoom zoom with a phone, everything scales.
when using ctrl + in a browser, CSS rules apply.
For example, if you had a left panel that was specified as 200em, then the right panel was specified to automatically fill, and then when ctrl + was removed, the right panel will take up more space and the space used by the right panel will be reduced, but text size will be larger.
Some browser processing units are different. Some scales some not. For example, for some browsers, if px is used to indicate the size, it will not change even when you press ctrl + (mostly older browsers). Generally, if you want things to scale when ctrl + hits and scales properly, it is often recommended to use an em module, because it is based on the font size that scales when you press ctrl +.
Unfortunately, each browser handles scaling a little differently, and the only way to make sure that your page will scale as expected is to check in the browser of interest.
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