No. In monosyllables, Spanish words do not take accents unless two different words need to be differentiated, such in this case. Therefore, él (he) and el (the, masculine singular) are different particles.
Give some thought to your question: you are asking if two things you describe as being different are the same. In some instances the answer might be yes, they're the same. But I suggest re-thinking the question, changing it to, "Why are these things different?" In this case you know the answer now: they are two different words, with very different meanings. My reason for suggesting all this thinking is that it might help you understand and remember the importance of accent marks. :-) If you're thinking, "Oh, my gosh I get it! Stop talking," then... it worked. ;-)
assignment: translate: 'El es mi hermano' I gave 'He is my buddy' as answer and duolingo gave me the wrong, what's up here?
The drop downs are not a list of correct answers, they are possibilities, and some are sometimes simply wrong . Save yourself frustration and go with the what seems to be the most obvious answer, in this case "brother."
thanks, that seems logical, i think. why would the site give buddy as a suggestion, well okay.