Only on the Kindle With Special Offers which is priced lower than the standard Kindle. A way more upfront approach. It's literally in the title of the product that you are purchasing something with advertising on the lock screen.
But they aren't the same at all. Kindle is literally ads, with big text, calls to actions, discounts, etc. This wallpaper is 99% a wallpaper, 1% an ad.
This comment should be unreadably light gray by now. Amazon’s ads are such as explicit part of what a customer is buying that it’s in the title of the product Amazon is selling: “Kindle WITH SPECIAL OFFERS.” Microsoft isn't even calling these “ads” in the SPECIFIC FEATURE TOGGLE that controls it.