Yes, "duplicates" are detected as having the same start (and fragment end for read pairs) and orientation. Some of these are actual PCR duplicates, others are just coincidence, i.e. apparent duplicates, but really from independent molecules. You get more apparent duplicates the deeper you sequence (because if you put 1000 reads into a 100-nt exon, a lot will map to the same places). Ideally you would use UMIs to distinguish (and filter out) PCR duplicates, but sadly those kits are not commonly used.
The reason we run MarkDuplicates is that we still want to know the number, because if a sample has 95% (apparent) duplicates, you may want to look at the results with some skepticism.