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.

trivial to set up NAS with minimal overhead, plus you can boot any pc into this once it's standard, which would be nice for rescuing when you fuck something up: rather than fiddle around with rescue mode or digging out the drives you just boot into this mode and access the drives from your laptop or whatever.