The correct response is:
No, because they do not compare the same values.
The comparison |12| > |−13| compares the absolute values of 12 and -13, which are both 12 and 13, respectively. The absolute value of 12 is 12, and the absolute value of -13 is 13. Thus, |12| > |−13| translates to 12 > 13, which is false.
In contrast, the comparison 12 > −13 is true since 12 is indeed greater than -13. Therefore, the two comparisons are not equivalent.