is an email account at me.com an iCloud account

Yes. Hope this helps.

iCloud: About your @icloud.com, @me.com, and @mac.com ...https://support.apple.com/en-us/HT201771

Review these scenarios to see which one applies to you: If you created an iCloud account on or after September 19, 2012, your email address ends with @icloud.com. Learn more about @icloud.com mail addresses.; If you created an iCloud account before September 19, 2012, or moved to iCloud with an active MobileMe account before August 1, 2012, you have both @me.com and @icloud.com email addresses.