Not the same. The capital gains rules allow you to use a net loss to offset other income, within limits.

As for gambling loses, even under the prior rules, you could only use them to offset gambling winnings. You could not use net gambling losses to offset other income.

Under the new rules, you are always required to pay tax on 10% of your winning wagers, even if you have a net gambling loss for the year.

As a practical matter, I assume that most people don't report gambling winnings on wagers for which they do not receive a W-2G.