Not sure about reptiles, but the author write this about mammals:
> Neurobiologists do not debate whether any cortical regions are evolutionarily newer in some mammals than others. To be clear, even the prefrontal cortex, a region associated with reason and action planning, is not a uniquely human structure. Although there is debate concerning the relative size of the prefrontal cortex in humans compared with nonhuman animals (Passingham & Smaers, 2014; Sherwood, Bauernfeind, Bianchi, Raghanti, & Hof, 2012; Teffer & Semendeferi, 2012), all mammals have a prefrontal cortex.
I also read some interesting papers a few years ago about corvids - particular New Caledonian Crows: Those animals do not have a neocortex and hence were thought incapable of many higher-level cognitive tasks, such as planning, tool use, etc. Turned out the crows were in fact capable of them. One hypothesis I read suggested that, as crow brains are structured differently, another structure may have taken the role that the neocortex has in humans.
So even if it's an anatomical distinction, it's an unreliable indicator of mental capacity.