Has anyone a link or material to share regarding how digital camera's
compare to scanning film on a film scanner?

Is the sensor technology the same or is one better than the other?

Assuming I had the same number of megapixels would one have better
color information than the other? For example, reading about CMOS
sensors in digital cameras, each pixel is a gray value in RAW. The
camera then interprets the colors based on surrounding pixels and the
bayer filter values, is that the way film scanners work too?

Any other major differences in quality of output?