No. beq
tests if the same 32-bit pattern is in each register.
The pattern can represent anything.
Here
is the
bne
(branch on not equal) instruction:
bne u,v,addr # if register $u != register $v
# PC ← addr
# (after a delay of one machine cycle.)
# else
# no effect.
Can a branch instruction implement a two-way decision (an if-then-else)?