Docker Desktop on Windows is only supported by Docker for the versions of Windows 10 that Microsoft still supports. Docker Desktop creates containers and images that are distributed among all registered users on the machines on which it is running.
It is free for small firms with less than 250 employees and an annual turnover of less than $10 million, as well as personal use, education, and non-commercial open-source projects. For professional use in larger businesses, it requires a paid subscription.
No, they are not the same. A virtual machine is not based on container-centric technology whereas Docker is.