no, they are both distros which use virtualization and push all traffic through tor. Whonix runs a gateway instance which is connected to the internet through tor only and forces all traffic through tor on one vm and then has another vm with your desktop and files and stuff which is never online except through the gateway vm.

qubes isn't even rally a linux distro technically because it uses some weird hypervisor thing on bare metal, which then compartmentalizes everything you are doing in it's own disposable vm. the vm's have different linux distro presets and security levels and stuff. I have never used qubes as it is too resource hungry for my old computers but I liked whonix and used it exclusively for a few months a while back.