The comparison |12| > |−13| is not the same as 12 > −13.
|12| is equal to 12, and |−13| is equal to 13. Therefore, the comparison |12| > |−13| translates to 12 > 13, which is false.
On the other hand, the statement 12 > −13 is true.
So the correct choice is:
No, because they do not compare the same values.