Technically, ".." is a hard link. But in general, no.

$ touch foo

$ ln foo bar

$ perl -MTest::More=no_plan -MCwd=realpath -e '
     is(realpath($ARGV[0]), realpath($ARGV[1]))
  ' foo bar
not ok 1
#   Failed test at -e line 2.
#          got: '/home/eric/foo'
#     expected: '/home/eric/bar'
1..1
# Looks like you failed 1 test of 1.
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