Answer
They are the same, please see explanations.
Work Step by Step
They are the same because the cream in coffee will be a spoonful minus the amount returned, while the coffee in cream is exactly the amount of a spoonful less the volume that the returned cream take.
Let us assume the volume of the spoon is $v$. The first step transferred an amount of $v$ cream to the coffee.
After mixing the cream with coffee, assume a spoonful of this mixture contains $v1$ amount of coffee, then we
know that it must contains $v-v1$ of cream, which means that the remaining amount of cream in coffee is $v-(v-v1)=v1$. So the amount of coffee $v1$ transferred to the cream pitcher is the same as the cream remaining in coffee.
