Kind of… but you’re directly accessing the hard drive like iSCSI does. Way less latency, no high (and slow) protocols like SMB are used.

NVMe/TCP is an extension of the NVMe base specification that defines the binding of the NVMe protocol to message-based fabrics using TCP. The rules for mapping NVMe queues, creation of NVMe-oF capsules, and the methods used to deliver the capsules over the TCP fabric are described in the NVMe/TCP Transport Specification. By binding the NVMe protocol to TCP, NVMe/TCP enables the efficient end-to-end transfer of commands and data between NVMe-oF hosts and NVMe-oF controller devices by any standard Ethernet-based TCP/IP networks. Large-scale data centers can use their existing Ethernet-based network infrastructure with multilayered switch topologies and traditional network adapters

• https://infohub.delltechnologies.com/l/nvme-nvme-tcp-and-dell-smartfabric-storage-software-overview-ip-san-solution-primer-1/what-is-nvme-tcp/
• https://nvmexpress.org/wp-content/uploads/March-2019-NVMe-TCP-What-You-Need-to-Know-About-the-Specification.pdf
• https://nvmexpress.org/answering-your-questions-nvme-tcp-what-you-need-to-know-about-the-specification-webcast-qa/

SAN. Not NAS.