No.
One of them is merely AN APP.
The other is a device that has to run certain software.
One is kind of more complicated than the other.
It'd be like saying a car and a bicycle are pretty much the same thing.
Not at all. Realistically we ARE talking about both hardware and software. The Xbox One is a device. Despite being in a different class of devices, has companion software which allows rival companies' hardware to interact with said device.
Now look at the Samsung Galaxy Gear smartwatch. It was compatible with one device upon release, and is only compatible with others upon a software update on three other devices, all of which are produced in house.