No they are not. Corned beef is usually brined and cooked while dried beef is cured with a dry rub and smoked.
According to the Kitchen Project term “Corned” comes from putting meat in a large crock and covering it with large rock-salt kernels of salt that were referred to as “corns of salt”.
This preserved the meat. The term Corned has been in the Oxford English Dictionary as early as 888 AD.
You can also try these recipes for corned beef and dried beef.