I'm pretty sure they are not.
I've been the (unofficial) maintainer for them since SDLMame has been merged into the main tree, but I've given up at some point because it was too much a waste of time to dig into the code each time to look for changes to switches.
I've considered using some tool to build them from docs source files, but this looks no trivial task as well.
Syncing them one-off would take time, again wasted as I guess the proper way to keep them in sync would be to consider them part of the documentation itself, i.e. creating kind of a "docs team" working side by side with the developers to update the documentation _before_ each new release and structuring docs source files in a way that turns them into useful man sources too (my 2-cents).