I have the latest AirPods, and I do use them quite a bit for calls and noise cancellation when using power tools and such.

But irrespective of any capability to act as hearing aids from the acoustic perspective, I don’t think they are the same.

For me hearing aids are glasses for my ears. Like glasses they need to be “put them on/in and forget about it”. If AirPods would not fall out of my ears when I walk or put on a hat or pull on/off a sweater, I might consider them.

I wake up in the morning, grab them from the nightstand and put them in. And they stay there all day until I go to bed. Only come out if I’m taking a shower or in a loud environment.