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For small projects, especially small 2D projects? No. For big projects being done by pro teams that are willing to do a lot of work to customize their render pipelines and whatnot to really push resources to the limit? Yes.

I am absolutely NOT a game dev experts, so I'm sure I'm missing subtleties, but from what I understand, Unity's scriptable render pipelines give advanced teams more opportunities to tweak custom/complex rendering logic. I get the impression that they are likely pretty comparable out of the box if you just start adding objects to a scene and measuring performance, but Unity has fancier tools for potentially improving on that.

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