Are watts in 12 volt the same as 120 volt?

Watts are a measure of power, and they are the same regardless of voltage, but the current (amps) required to produce that power depends on the voltage.

The basic formula is:

Watts (W)=Volts (V)×Amps (A)

Same wattage, different voltage — very different current.

This matters a lot in things like wiring and battery systems: low voltage systems (like 12V) need much higher current to deliver the same power, which means thicker wires and more heat loss.