A file which is less than the block size of HDFS (default 64 megabytes) becomes part of a block, yes. But small files such as these might still hurt your performance in some cases, such as if you have a lot of these small files and you run a MapReduce job on them.
Vanilla Hadoop has nothing to do with Bigtable, and HDFS blocks aren't really comparable with tablets. While Hadoop's HDFS blocks have no knowledge of the data they're holding, Bigtable tablets are data-aware.