Yes, these two are exactly the same, except for one gratitous reference-dereference round trip.
If you dereference a reference and take a reference to the dereferenced reference, this reference will be the same as the original reference.
#!/usr/bin/perl -l
$h = {map { $_ => 'fish' } qw(one two red blue)};
print $h;
print \%{$h};
print \%{\%{$h}};
print \%{\%{\%{$h}}};
print \%{\%{\%{\%{$h}}}};
print \%{\%{\%{\%{\%{$h}}}}};
print \%{\%{\%{\%{\%{\%{$h}}}}}};
print \%{\%{\%{\%{\%{\%{\%{$h}}}}}}};
print \%{\%{\%{\%{\%{\%{\%{\%{$h}}}}}}}};
__END__
HASH(0x17ea548)
HASH(0x17ea548)
HASH(0x17ea548)
HASH(0x17ea548)
HASH(0x17ea548)
HASH(0x17ea548)
HASH(0x17ea548)
HASH(0x17ea548)
HASH(0x17ea548)
Sorry for so may ref-deref, couldn't stop... %-)
perl -le'print map{pack c,($-++?1:13)+ord}split//,ESEL'