Not equivalent - the TS compiler currently does not actually enforce the types in a JS file. See https://github.com/Microsoft/TypeScript/issues/4790#issuecom... The feature of parsing JSDoc comments is currently only used for providing completion info for JS editors and for consuming exported JS functions and variables in TS files.
But not functionally identical when it involves my fingers typing (the function there being my ergonomics). Flow would just be inline comments at the code points required.
For example:
Is functionally identical to: See: https://github.com/Microsoft/TypeScript/issues/4790