From the fs's point of view, these are different file contents. But yeah, there's nothing stopping you from pinning something different that looks the same to a person.
Once decoded they would be the same file contents - imagine one DAG where the depth is log(n) and it’s a perfectly balance tree, and another where the depth of the left-hand branch is 1, right hand branch contains another subtle with left-hand size 1 etc etc etc.
The leaves are the same in both cases, so the file contents are the same, though the latter is quicker to stream (though not to verify) and the CIDs will be different
The leaves are the same in both cases, so the file contents are the same, though the latter is quicker to stream (though not to verify) and the CIDs will be different