I Tested.
Android Native with DP unit
vs
Android React Native


iOS Native with Point unit
vs
iOS React Native

Result
At least, the unit in RN is approximately the same as dp in Android and pt in iOS.
Also, the unit in RN is applied sp value in Android for scale font size.
Code
RN
<SafeAreaView style={{flex: 1, backgroundColor: 'black'}}>
<View
style={{
justifyContent: 'center',
alignItems: 'center',
backgroundColor: 'white',
width: 150,
height: 150,
marginTop: 100,
marginStart: 100,
}}>
<Text style={{color: 'black', textAlign: 'center', fontSize: 16}}>
{'[React Native]\n100 x 100\nmargin top = 100\nmargin start = 100\n\nfontSize = 16\nㅁㅁㅁㅁㅁㅁㅁㅁㅁㅁ'}
</Text>
</View>
</SafeAreaView>
Android
<TextView
android:layout_width="150dp"
android:layout_height="150dp"
android:layout_marginStart="100dp"
android:layout_marginTop="100dp"
android:background="#fff"
android:gravity="center"
android:text="[ANDROID]\n\n100dp x 100dp\nmargin top = 100dp\nmargin start = 100dp\n\n textSize = 16sp\nㅁㅁㅁㅁㅁㅁㅁㅁㅁㅁ"
android:textColor="#000"
android:textSize="16sp"
app:layout_constraintStart_toStartOf="parent"
app:layout_constraintTop_toTopOf="parent" />