We have \( \tau(6)=\tau(10)=4 \) with \( 6\neq 10 \), so the claim is false. The option claiming \( \tau(2)=\tau(4) \) is wrong, since \( \tau(2)=2 \) and \( \tau(4)=3 \).
The divisor functions \( \sigma_k(n) \) and \( \tau(n) \) give, respectively, the sum of the \( k \)-th powers and the number of positive divisors of an integer \( n \geq 1 \).