No, this is not even necessarily the same for given instances of the same kernel version. In most cores, its configurable parameter. This often requires the kernel to be recompiled or rewritten, but it can change without having a whole new kernel.
On some (I think most currently) systems, that a macro does not translate to an integer literal, it translates to a system call that returns an integer. Therefore, if the kernel allows you to reconfigure the system at run time, it will return the current value of the parameter.
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