L-Network impedance matching
Yep. From the "black box perspective" (that is, looking only from the ports, not at the connections inside) the two have the same steady-state behaviour. The transient behaviour might be different because the capacitor can store energy, but for RF work that's usually not important.

To help allay the natural tendency to assume this cannot be so, consider two 10k resistors in parallel and two 2.5k resistors in series. Despite the very different arrangement and values, both networks will appear the same to an outside observer.