Logic says not the same. Gimp works with the result of the last transform, although you might not perceive any difference.
A small 400x400 pix test (A) I make and scale x2 (800 x 800) compared with (A) x3 then back down to 800 x 800 I can see no difference.
Not the same with larger scales and odd sizes. The (A) x 500% (2000 x 2000) then back to say 755 x 755 pix is not the same as (A) 200 x 200 -> 755 x 755
If you use the Unified Transform Tool, then the various transforms available scale / rotate / move ... are in memory until you commit the overall transform, then it is back to normal.
A small 400x400 pix test (A) I make and scale x2 (800 x 800) compared with (A) x3 then back down to 800 x 800 I can see no difference.
Not the same with larger scales and odd sizes. The (A) x 500% (2000 x 2000) then back to say 755 x 755 pix is not the same as (A) 200 x 200 -> 755 x 755
If you use the Unified Transform Tool, then the various transforms available scale / rotate / move ... are in memory until you commit the overall transform, then it is back to normal.