From a quick look at Lima, I don't think it's exactly the same thing. Tart allows running macOS and Linux VMs, while Lima seems focused on Linux VMs only. I don't use Tart, but having infrastructure-as-code-like tooling that can be used to define macOS environments (and store the VMs in container registries) sounds useful and I'm not aware of another solution that does it.
You have an option to use Native or QEMU.