This is not the same as being equal according to the == operator. The == operator applies various coercions to both sides (if they are not the same Type) before testing for equality (resulting in such behavior as "" == false being true), but Object.is doesn't coerce either value.
This is also not the same as being equal according to the === operator. The === operator (and the == operator as well) treats the number values -0 and +0 as equal and treats Number.NaN as not equal to NaN.