Answer – B
Premium p1 has all the features that a free plan has and it will also include more features. As both, the features are not the same. Answer is NO
Azure Active Directory comes in four editions—Free, Office 365 apps, Premium P1, and Premium P2. The Free edition is included with a subscription to a commercial online service, e.g. Azure, Dynamics 365, Intune, and Power Platform.
Premium P1 :
Designed to empower organizations with more demanding identity and access management needs, the Azure Active Directory Premium edition adds feature-rich enterprise-level identity management capabilities and enables hybrid users to seamlessly access on-premises and cloud capabilities. This edition includes everything you need for information workers and identity administrators in hybrid environments across application access, self-service identity and access management (IAM), and security in the cloud.
The support plans have different feature sets.
The Microsoft documentation mentions the following.
The below link provides more information about features supported in different Azure AD plans with their pricing details.
https://azure.microsoft.com/en-us/pricing/details/active-directory
https://docs.microsoft.com/en-us/azure/active-directory/authentication/concept-mfa-licensing#available-versions-of-azure-ad-multi-factor-authentication