No, there is somewhat of a misnomer regarding the word “epoxy”. Epoxy refers to any 2 part compound (usually a polymer) in which there is a chemical reaction, generally exothermic in nature, and the 2 parts bond creating a new compound. Most commonly we refer to fast bonding adhesives like Loctite or Gorilla glue (2 part epoxides) as epoxy; but the term epoxy is generic. Like Paint for example. there’s lots of different kinds of paints, and while they all do the same job of applying color to something, they make different kinds for different jobs (latex, acrylic, spray, oil, etc.).
By stating Polyurethane resin, the 2 part epoxides are implied, and I am being ultra specific as to the exact type of material that makes up said epoxy. This is differentiated from 1 part polyurethane wood finish (oil based), which is air cured.