No, they aren't. I feel like I'm taking crazy pills reading these comments.
Atomic is all-or-nothing upgrades / block upgrades instead of individual packages
Immutable is a read-only operating system root (yes, you have access to /etc, fedora got pedantic about this)
You can have one, the other, or both, or none.
https://ubuntu.com/blog/ubuntu-core-an-immutable-linux-desktop
https://fedoraproject.org/atomic-desktops/silverblue/
What is an immutable operating system?
Before we can discuss what differentiates Ubuntu Core from other immutable operating systems, we must first define the properties that make an OS immutable:
Read-only: The primary characteristic of an immutable OS is that the running system cannot be directly modified by users or applications.
Atomic updates: Updates are applied atomically; meaning they’re successfully applied all at once or not at all.
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Edited for formatting.