Is undergrad rigor taken into account?

I've seen this discussed a few times but was just wondering what the general consensus was. I've heard that some dental schools don't really factor in the difficulty of your undergrad school when looking at your GPA. Is this true? For example, would a 3.60 at a top 10 private school be considered about as good as like a 3.70/3.80 at a school that may not be as prestigious? Obviously having a high GPA anywhere is relatively difficult but I was just curious about other's thoughts on this!
Source: Student Doctor Network - Category: Universities & Medical Training Authors: Source Type: forums