Exactly, it is a direct transposition. To understand opening theory, you must understand the concept of transpositions.
1.Nf3 e5?? 2.Nxe5 d6 3.Nxf7?? Kxf7 4.e4 Nf6 is the exact same position as 1.e4 e5 2.Nf3 Nf6 3.Nxe5 d6 4.Nxf7?! Kxf7, so despite 1.Nf3, you are now in a Cochrane Gambit.
Other common examples of transpositions.
1.e4 d5 2.exd5 Nf6 3.c4 c6 4.d4 cxd5 is the same as 1.e4 c6 2.d4 d5 3.exd5 cxd5 4.c4 Nf6, and yes, despite 1.e4 d5, you are no longer in a Scandinavian Defense, but rather, a Caro-Kann Defense, and there are lines here that can directly transpose to the Nimzo-Indian Defense, believe it or not!
1.Nf3 Nf6 2.c4 g6 3.Nc3 Bg7 4.e4 d6 5.d4 is a King's Indian Defense, not an English Opening.
1.Nf3 d5 2.c4 e6 3.g3 Nf6 4.Bg2 Be7 5.O-O O-O and now 6.b3 is a Reti, but 6.d4 is a Catalan.
Once you transpose to a different opening, whether or not you are still "in book" is based on the new opening you transposed to, not the original move order.
A chess opening refers to the initial moves of a chess game. Can a "book" move follow non-"book" moves? The engine labels 4. ... Nf6 as a "book" move. Isn't "book" moves necessary an exact initial sequence of moves, but it's all about positions?