Yes, but no. That’s where things get rather gray. HCI which is found in gastric acids, does break things down; that’s its purpose. The processes that proceed throughout the digestive system do in fact filter what is coming in from the stomach, but in reality, it’s the same processes that filter what is coming in from the bloodstream. So, yes… but no. There really isn’t a difference.
What is different though is that the gastric acids break things down in to very basic forms, in return those basic forms are broken down further by the other parts of digestion. What you do not get via dermal absorption is that nothing is filtering what goes in to the bloodstream and thus getting filtered and breaking it down into more basic elements.
Which gets even more complicated. My instinct (note that I do not have actual proof of this), is that the organs used in those further processes are accustomed to more basic elements, via the bloodstream, they’re not as broken down so it requires a lot more work. But, again - that is the way I see things through my own research - I do not have any real information that I can point to to confirm that.