Do you agree with this?

I was reading a review of the Nikon D7100 and they said that it was the closest you could get to an FX camera without actually buying one

do you agree?

I don't agree

I suspect what they mean is that the high ISO noise performance is in line (or almost as good as) that found in a FF camera like the D700 or so.

No.

I still believe the color spectrum you get with film is still much wider than that of digital but I do agree that whatever quality digital captures is well preserved in subsequent reproductions, something film will never be able to do.