Not directly.
Google Earth has a fixed angle of view. So KML evolved to need to support specifying a field of view and/or focal length.
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The only way to approximate it, is via PhotoOverlay
for such photos can specify a field of view. And Google Earth will change the fov of the backdrop view (so in theory the GE scenery would match that shown in the photo)
Can use a completely transparent 'photo', so that you only really see the GE terrain - with the latered Fov.
But this is kind of awkward, and will not fit all scenarios.