One could definitely argue that it is. Berkeley is acknowledging the reality that we cannot prove what are causing our sense impressions, so the idea of a simulation being the cause cannot be ruled out.

The problem with the simulation theory is that whether we are or are not in one, it would look exactly the same to us. The simulation theory is an updated version of the Berkeley’s argument, but it forgets that Berkeley’s argument admitted that whether matter existed or not would not change our sense perceptions at all. It also would not change science, because the laws of physics that we have observed are the same regardless of what causes them. So Berkeley says there is no matter, only spiritual reality, but no one can prove yea or nay. Anyone claiming we definitely live in a simulation is making a statement of preference, not of fact, because no one can prove yea or nay.