Does Taproot make BTC a direct competitor to ETH?

So I read that the upcoming Taproot upgrade to BTC will introduce sophisticated smart contract capabilities, including DeFi. However, I have more questions than answers:

Will BTC's L1 throughput eventually rival ETH 2.0? What about Layer 2 and Lightning Network? And sharding?

Will NFTs and ERC-20 type tokens be possible on Bitcoin?

What about the lack of plans to move to PoS?

Perhaps I am blinded by my preference for ETH. What do you think about Taproot and whether it gives BTC capabilities similar to ETH?