question, i’m confused

so this may come out as dumb but are 2 nips same and alike? for exampe if i have a 60 proof smirnoff nip and a 107 proof bakers nip woudknt one of those get you the same amount of drunk in the sense a single beer and a single shot will get you the same amount of drunk? yes beer is usually 5% and the shot could be 30-40% but does the beer have the same amount of alcohol as the nip but obviously (being in a can and more volume of liquid) just be more water so that’s why it’s stated as less alcohol as 5% not 30% but it equals out to the same if that makes sense?