Is 72 ppi the same as 300 dpi in terms of image resolution?

No, 72 ppi is not the same as 300 dpi in terms of image resolution. PPI (pixels per inch) refers to the number of pixels in one inch of a digital image, while DPI (dots per inch) refers to the number of printed dots in one inch of a physical printout. A higher DPI results in a higher quality printout compared to a lower PPI image.