More or less, yes.
The Germans began using 88 Flaks in the direct fire support role early on in the war. There is a famous action in the Polish campaign where a heavy stone tower that was a strong point for Polish troops was taken out by Luftwaffe troops using the 88 for direct fire, and this is usually seen as the beginning of the employment in this respect.
The Germans began developing AP rounds for the 88 Flak in recognition of this role, using a APCBC, so the AP rounds used in the Tiger variant were similar. Keep in mind ballistics were similar as well due to identical barrel length, at least initially.
The main differences were that the Flak AP rounds had more HE material in them. The HE material was originally at 160 grams, and then over time, was reduced to 59 grams in the standard Panzergranate 39 variant, aiding further penetration. That is still a considerable HE charge though, when you consider that is a little over 2 oz, which is more explosive material than is in a F1 grenade, for instance, and comparable to the British No. 36 grenade filling.