Sure, but the controlling compartment could be different, and the total nitrogen loading is different. Ascent rates matter.Yes but you've still exiting with the controlling compartment at the same GF. Not talking about pushing so deep into "deco" that you're adding a lot of additional dive time.
I might be being pedantic, and perhaps you're right that it does not matter for the purposes of practicing deco, however saying they are equal just because you surface with the controlling compartment is at 50% of the M-value is just not correct. For someone just starting their tech journey I'd argue it is important for them to understand the implications of gradient factor choice and ascent rate has across tissue compartments.