No, you can not goal a participant as in the event that they had been a planeswalker, and you can not goal a planeswalker as if it was a participant. Saying that gamers are “planeswalkers” is just a part of the flavour of the sport.

That being stated, there are a few methods wherein the foundations deal with planeswalkers as just like gamers. While declaring assaults, it’s possible you’ll declare {that a} creature is attacking a planeswalker as an alternative of a participant. That creature could be blocked by creatures the planeswalker’s controller controls, and it offers fight harm to the planeswalker as an alternative of the participant. This is laid out in rule 508.1b:

If the defending participant controls any planeswalkers, or the sport permits the lively participant to assault a number of different gamers, the lively participant proclaims which participant or planeswalker every of the chosen creatures is attacking.

In addition, many results that deal harm to a participant additionally deal harm to planeswalkers, and the widespread “any goal” wording refers to creatures, gamers, and planeswalkers. Just about each impact that dealt harm to gamers printed earlier than the Dominaria set was launched in 2018 acquired errata to additionally harm planeswalkers. This is as a result of the foundations earlier than Dominaria allowed gamers to decide on to redirect noncombat harm from opponents to that participant’s planeswalkers, and the replace preserved that performance after that rule was eliminated.