No they are not the same the second is a failed command. The first no clue why it would be linked to . it is usually short for one level of the directory structure your current directory the .. the directory above. Normally you link the real file to the file to be linked
ln -s /path/to/real/file /path/to/linked/file
Code:
zeus@bullseye-raspi:~$ touch test.txt
zeus@bullseye-raspi:~$ ln -s test.txt
ln: failed to create symbolic link './test.txt': File exists
zeus@bullseye-raspi:~$ ln -s test.txt test2.txt
zeus@bullseye-raspi:~$ ls -l test*
lrwxrwxrwx 1 zeus zeus 8 Nov 11 12:59 test2.txt -> test.txt
-rw-r--r-- 1 zeus zeus 0 Nov 11 12:58 test.txt
zeus@bullseye-raspi:~$ cd .
zeus@bullseye-raspi:~$ cd ..
zeus@bullseye-raspi:/home$
Edit: Now it popped into my head the second command links to a file that is not there only a link.
Code:
zeus@bullseye-raspi:~$ rm test*
zeus@bullseye-raspi:~$ ln -s test.txt
zeus@bullseye-raspi:~$ ls -l test*
lrwxrwxrwx 1 zeus zeus 8 Nov 11 13:16 test.txt -> test.txt
Not of any use I can see except as a method of have that name in place as there will be no contents in the link, the usual idea with a link is to have the same contents in two differently named files without using the space for the duplicate being linked.