The above statement is false.

Competitive advantage refers to the additional feature of providing the product at a lower cost or with better benefits than competitors that makes a company's product more desirable to consumers than others. Resource substitution refers to replacing a product or service with another commodity or service that serves the same functions. This does not mean that the two goods or services have the same efficiency or capability. Hence, the above statement is incorrect when it argues that resource substitution offers goods and services with the same competitive advantage.