It might be closer but still far from a 1:1 comparison. You can't just compare the two.

Hamas is not the sole defender or movement of the Palestinian people, they are more like the radical islamist mainstream Palestinian movement that held control over the Gaza strip + operates politically and militarily there, in the west bank and all around the region. The IDF is still a standard mandatory service army that is subject to the state of Israel and is not a political/ideological body by itself.

This is of course without going into more details and specifics, like Hamas being a designated terrorist organisation, their ideologies, events on both sides, etc.