Depends on what you mean by "code any different?".

In case you want to know if the internally generated opcodes are the same, you can use perl -MO=Concise ... to show them (see B::Concise).  In this case you'd see that the code is different, i.e. scalar is still there (not optimised away, Update: see ysth's note) in the one case, despite being redundant, and time is being called explicitly in the other case, despite being the default with localtime anyway:

...
2     <;> nextstate(main 1 745882.pl:4) v ->3
6     <2> sassign vKS/2 ->7
4        <1> localtime[t3] sK/1 ->5
3           <0> time[t2] s ->4
5        <0> padsv[$now:1,2] sRM*/LVINTRO ->6
7     <;> nextstate(main 2 745882.pl:5) v ->8
...

vs.

...
2     <;> nextstate(main 1 745882.pl:7) v ->3
5     <2> sassign vKS/2 ->6
-        <1> scalar sK/1 ->4
3           <0> localtime[t2] s ->4
4        <0> padsv[$re:1,2] sRM*/LVINTRO ->5
6     <;> nextstate(main 2 745882.pl:8) v ->7
...
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That said, the code will produce the same output... (if you happen to execute both statements immediately one after another, and unless you happen to pass a seconds boundary in between the two calls).