Yes. Unlike other CV(E) with similar niche (Un'you K2 & Gamby K2), Houshou K2 Sen can equip amphibious tank. However, she loses the ability to equip torpedo bomber, has 10 less plane capacity than her standard K2 and her last slot is reduced to 0.
I'm.... honestly kinda disappointed with shibafu. Now, I've never been a potato hater but... really? Houshou's Kai Ni is pretty much just a white sash? And a less-detailed flight deck? (Maybe historically accurate?) And Kai Ni Sen just changes her top to green with a few camo markings on the sleeve and a strange, two-fingered grip on her Daihatsu? And why is her mast almost perpendicular to the rest of her body?