At the same input resolution yes but isn't FSR ultra actually running at a higher res than DLSS quality?
This should not matter much.
Spatial upscaling will always be worse on pixel sized geometry without MSAA or SSAA - wires, fences, tree branches, geometry specular highlights, alpha transparent textures, such as tree branches, leaves, grass, i.e. all foliage, all other high frequency geometry details will lose definition and these details not even have to be real geometry, per pixel material blending in shaders, POM like effects, thin texture specular highlights, etc, etc, all these details will lose definition.
All this stuff is visible in these screenshots -
https://forum.beyond3d.com/threads/amd-fsr-antialiasing-discussion.62394/page-40#post-2215893
Temporal accumulation can reconstruct these high frequency details in pure accumulation mode, but then TAA cuts off most of the mentioned high frequency details with neighborhood clipping and adds blur instead by clipping color space of history to a color space of 3x3 pixels in the last frame, that's why DLSS often looks better than native with TAA.
Using TAA with FSR doubles losses - that's a combination of lossy neighborhood clipping with lower resolution.
AMD suggests using FSR with lower texture mip bias and I would love to see how it affects temporal stability (would be a very bad idea to do something like this in a game with MSAA for example), neighborhood clipping in TAA is good at cutting off high frequency signal, but any texture noise that survive should be quite apparent and can be futher exaggerated by RCAS.
DLSS also has some annoying aliasing, you can see interior lines with jaggies.
TAA has it too since accumulation fails in the same cases for both, luckily aliasing can be fixed with image prefiltering with morphological AA, sad that no dev is doing this.