Yes and no. “Smells” are nothing more than molecules of some substance floating around in the air. So when you smell something, that means there are literally molecules of it in your nose.
These molecules are wide and varied and have all sorts of chemical compositions. Some of those do interact with baking soda. Either baking soda neutralizes it, or alters its structure to make it less volatile, or just sticks to the molecule and prevents it from floating around. In this sense the baking soda can remove these kinds of odors.
But the idea that baking soda is an all-purpose, general odor remover is pure marketing.
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