Not quite. If a ship with an equal pilot skill is destroyed it gets to attack before being destroyed.
Page 16 of the rule book.
Simultaneous attack rule
Although ships perform their attacks one at a time,ships with a pilot skill value equal to the active ship’s pilot skill value have the opportunity to attack before being destroyed. If such a ship would be destroyed, it simply retains its Damage cards without being removed from the play area. It may perform an attack as normal during the Combat phase, although any faceup Damage cards just dealt to it may affect this attack.
After this ship has had its opportunity to attack this round, it is immediately destroyed and removed from the play area.
Black Squadron Pilot (pilot skill “4”)
attacks Red Squadron Pilot (pilot skill “4”). From
this attack, Red Squadron Pilot suffers damage
equal to its hull value. Red Squadron Pilot will be
destroyed, but since it has the same pilot skill
as the active ship, it first has the opportunity to
resolve its combat steps. After Red Squadron
Pilot resolves its combat steps, it is destroyed and
removed from the play area.