P cells have no nucleus , no cells and are unicellular. Since bacteria contains no membrane bound nucleus , nor membrane bound organelles , it’s considered to be a single celled organism.
E cells contain membrane-bound organelles, including a nucleus. Eukaryotes can be single-celled or multi-celled, such as you, me, plants, fungi, and insects.
However , they both contain cells , a DNA structure , the same cell size and genetic structure .