If in "exactly the same" you are talking about the process of unwrapping then no, every software you use will do it slightly differently; if, however, you mean the result of unwrapping an object, then (as far as I know and practically speaking) yes.
So I will attempt to answer your question in two parts:
Process:
The main difference in the process of UV unwrapping between 3ds Max and Blender is that in Max, unwrapping is done within a modifier; whereas in Blender it is done at the base mesh level in edit mode.
This is the only main difference I can think of at the moment. Obviously there will be many other minor differences. But there really isn't much that either software can do that the other can't. It is mostly determined by ease of use and personal preference.
Result:
As I mentioned above, the result of unwrapping an object is basically the same as in 3ds Max. I.E. every vertex on the model is assigned a UV coordinate and the coordinates are interpolated between them across the faces.