Step 1: Concept
Losartan is an Angiotensin Receptor Blocker (ARB), and Enalapril is an ACE Inhibitor. Both are used for hypertension.
Step 2: Meaning
ARBs and ACE inhibitors both act on the Renin-Angiotensin-Aldosterone System (RAAS) but at different points.
Step 3: Analysis
Assertion A is correct: Losartan is a first-line antihypertensive with efficacy similar to Enalapril. However, Reason R is fundamentally incorrect. The *advantage* of Losartan (and other ARBs) is that they *do not* cause the bradykinin accumulation that leads to dry cough and angioedema—side effects common with ACE inhibitors like Enalapril.
Step 4: Conclusion
Statement A is true, but Statement R is false because Losartan reduces, not induces, these side effects.
Final Answer: (C)