of course not the same if you've been to both. One is a zoo, the other one is a nature park where it is conserved for wildlife community.
The main reason for watching them underground is not to interrupt their natural habitat as much as possible.
There are things you can observe underground. their gestures , how they relate to their friends when returning to their habitat. Because it is underground, one can actually watch the penguins from a very close distance. They virtually walk alongside the windows.