No, because in a dark room, you are manipulating light, using light-sensitive chemicals on special paper. the resolution is incredibly higher.

With a digital image, it's a representation, in pixels, of the light captured by the ccd. so, the quality of the image is limited by the resolution of the ccd.

even if it's a scan of the picture, once again, the resolution is limited, so "dodge and burn" amounts to sifting for evidence with a backhoe.