Is There Any Physiologic Basis for TSS?

The question to really ask is, does this have any sort of physiologic basis? So if I do like 4x5 and I my intensity factor for the approximate hour that I do this work out is going to be, let's just call it 100 TSS. Okay, now if I also go out and do an endurance ride, let's say it's like two to three hours and I also generate100 TSS. The question is are those equivalent? Do they have same fatigue on the other side of it?