Yes kind of. Both use wine. Basically wine is not like a vm where you simulate the whole windows os but rather the libraries your program needs to run translated to linux.
For playonlinux here is a list: https://www.playonlinux.com/en/supported_apps-1-0.html
No wine is a dependency, it’s installed automatically. Yes, they don’t include any game files. They would probably get in trouble with copyright if they did. The setup was something like this, iirc: 1.Install POL 2.Insert the disk and mount it/Download your game from your seller(eg. GOG.com) 3. Search for the game in the POL UI 4. Start the installer and select the installation exe