Does the Abhidharmakośa really identify the Buddha with the Brahman of hinduism? If so, why?

While reading the book 'Idealistic Thought of India by P. T. Raju' (p. 217) . I came across a statement suggesting that the Abhidharmakośa declares the Buddha in the same way as the Upanishadic Brahman. Is this claim correct? And if it is indeed true , What is the philosophical rationale behind claiming Buddha is the same as Brahman? More importantly, how would those who maintain that no Buddhist schools posit anything like a God or Brahman respond to or reconcile this claim?