Is @Mac.com the same as @iCloud.com

I know that currently the @Mac.com emails are handled by iCloud (About your @icloud.com, @me.com, and @mac.com email addresses - Apple Support).

My question is if all the emails that I receive from @Mac.com goes to @iCloud.com email address.

For example:

I have an email address abc@icloud.com and I also have the email address abc@mac.com. If someone sends an email do abc@icloud.com, I will receive that email in abc@mac.com?

In other words, are they alias?

Regards,