Not technically. unetbootin and some similar tools like rufus take the USB, partition it, and copy the contents of the disk to it after manually setting up a bootloader on it. This is not required for most Linux ISOs though where you can just cp or dd the image directly to the USB as they are already setup with all that on the image. But other ISOs, like I believe Windows ones have a filesystem on them that is not vfat so cannot be directly copied. Although these days for windows you just need to format the USB as vfat and copy the contents of the windows ISO (aka the files inside it, not the iso filesystem) to the filesystem.

I tend to find unetbootin and rufus break more ISOs then they actually help with though. Personally I find ventoy is the better approach overall, just copy the ISO as a file to the USB filesystem (and you can copy multiple ones as well).