No, different sections of the cells' DNA are "tuned on" causing heart cells to have different characteristics from brain cells.
Heart cells (cardiomyocytes) and brain cells (neurons) are specialized cell types that perform different functions in the body. Although they originate from the same genetic material, the way their DNA is expressed determines their characteristics and functions. This process is known as gene expression, which is influenced by various factors, resulting in the differentiation of cells into specific types. Hence, even though heart and brain cells share the same DNA, they are not identical due to differences in gene activation.