In the sense that my Chevy and an armored personnel carrier both serve the purpose of transporting people.
Comparing CMD.EXE and Konsole isn't anything like comparing a Chevy and an APC. It's more like comparing a tiny Hyundai's engine and Hummer chassis. It really doesn't make sense.
CMD.exe/Command.com are shells, like, but greatly inferior to, bash/ksh/etc. It's possible to write a Konsole like tabbed application that would allow you to manage multiple instances of CMD in one window, or, if you're anything like me, cygwin's bash.
There is so much stuff I can do at a Bourne or Korn prompt (much less bash) that in Windows would require a VB script or a compiled binary to do the same thing.
Speaking of cygwin, there's no reason you can't port those scripts over, nearly verbatim, to Windows. perl, bash, korn, python, et al are available in Windows as well, and they work great.
-Sean Crago/MrZaius