As an example, You can express torque in J. That doesn't make torque an energy. Typically it is written as Nm to make it look different, but it has the same units as energy.
Length and height of an object have the same units, that does not mean they are the same.
Two different things can have the same units, in this case dimensional analysis alone doesn't work.
The activity is the (negative) first time-derivative of the number of radioactive atoms in the sample.
The decay constant can be calculated as activity divided by the number of atoms in the sample. Note that the number of atoms is dimensionless.