Early withdraw for dental work is that the same as medical?

Yes, dental work is considered a medical expense.  Generally, the amounts an individual withdraws from an IRA or retirement plan before reaching age 59½ are called ”early” or ”premature” distributions. Individuals must pay an additional 10% early withdrawal tax unless an exception applies.  For medical (includes dental) expenses, the amount of unreimbursed medical expenses that are greater than 10% of your adjusted gross income can qualify as an exception to the 10% penalty.  See IRS - Exceptions to Tax on Early Distributions

However, purely cosmetic dental procedures such as teeth whitening are not qualified medical expenses.  To be a qualified medical expense the dental work must be to treat or prevent dental disease (this includes orthodontia) or be a cosmetic procedure to correct a congenital abnormality, injury or damage from a disfiguring disease.