No. A batch of submission queue entries (SQEs) can be partially completed, whereas an ACID database transaction is all or nothing. The syscalls performed by SQEs have side effects that can't reasonably be undone. Failures of operations performed by SQEs don't stop or rollback anything.

Think of io_uring as a pair of unidirectional pipes. You shove syscalls and (pointers to) data into one pipe and the results (asynchronously) gush out of the other pipe, errors and all. Each pipe is actually a separate block of memory shared between your process and the kernel: you scribble in one and read from the other, and the kernel does the opposite.