That's the same thing, no?
But without the few bits and bobs of extra control for handling that condition they are, effectively, not.
Same for AC and heat pumps.
Depending on the direction of the coolant flow, you get either a indoor heating or cooling unit. This is best demonstrated by going in front of the outdoor unit of a heat pump, when they are cooling, the outdoor unit generates heat because it's compressing gas, which then is then expanded when it reaches the indoor unit, generating cold. Exactly like a refridgerator.