Definitely not. Polar bears have no way of knowing or caring about manga. They have their own instincts and behaviors related to their survival and existence in the wild, which have nothing to do with fictional stories in manga.
The story could focus on the polar bear's internal struggle to understand love and its attempts to win the heart of another. It might also include elements of the harsh polar environment and how it affects their relationship.
Well, in 'The Book Thief', we see the innocence of the main character in a cruel world. Also, the kindness shown by some contrasts sharply with the brutality of others.
Polar is not based on a comic. The story and world of Polar were crafted specifically for this particular project without drawing inspiration from any existing comic books.