Is laser skin resurfacing the same as microabrasion?

No. Microdermabrasion is a superficial procedure that requires little or no recovery time. Laser resurfacing is deeper, and requires recovery time - but achieves faster and more dramatic results.
Not the same. "microabrasion" actually refers to a dental procedure to treat the outer enamel of the teeth. Microdermabrasion is a skin procedure that uses manual exfoliation to remove the outer layers of dead skin to improve skin texture and penetration of topical products. Microhydrabrasion is a skin procedure that uses suction, a liquid vortex and mechanical tip to remove the outer layers of dead skin.