No, for a at least two reasons: some packages are contained in subsets (eg. pythonPackages.requests), so they won’t be listed directly there, and others are using a new mechanism (pkgs/by-name).
I guess It was (still is?) the simplest way to make a bunch of packages accessible: list everything manually into a big attrset, import it, done. The downside is that you have a huge file and potential for lots of merge conflicts.
Note: Nix doesn’t enforce any specific structure for package sets like Nixpkgs, the notion of package isn’t even a primitive (only “derivations” are, meaning the build recipes) and it doesn’t discover .nix files or anything like that.
If you’re interested about the new way, take a look at RFC 0140.