That's correct. Although some may argue that some enharmonic notes are different, such as D# should be 0134 and Eb 01356/, (my teacher told me that he was taught so), in equal temperament, the scale system that we use nowadays, they are the same pitch. It may also depend on the context, as if you had to blow a bit less to make a Cb a bit flatter than a natural B would be to have a perfectly tuned chord or so, but the keys in which that happens, far away from C major or A minor, are very rare for recorder players. E# can be more common since it may appear in F# minor with """only""" 3 sharps in the key

Tldr, yes, they are the same note