ratings question

Just getting started here... cool site. Taking my lumps, I have a lot to learn.

I've noticed that sometimes an opponent will get disconnected when I take the lead or have him in a tough spot. I tend to resign, but some others get "disconnected", it seems at a very convenient time. I have yet myself to be disconnected, but my opponent has been "disconnected" at least 5 times, usually when I'm winning or competing.  

Does losing a game by getting "disconnected" count the same as getting checkmated or choosing to resign? Is that used by some as a tactic to protect someone's good rating?

If a player disconnects, they have two minutes to reconnect. If they don't, they forfeit the game and lose ratings.

That's great, kohai! Didn't know that!