No, the U.S. Census Bureau does not include in their ZCTA data single-point ZIP Codes like P.O. boxes and tall buildings that have their own ZIP Code. It makes sense, actually; you can't live in a P.O. box, and generally speaking, tall office buildings don't have any population data. Therefore the U.S. Census Bureau doesn't include them.
Because our data are derived from theirs, our data sets do not include single-point ZIP Codes either.