Actually...the initial post was purely talking about the digital side if I recall...and I believe there were a few other posts initially focusing more on the digital side (or failing to clearly mention the analog side)...until the thread blew open and many different angles were presented.
The initial question was
I've tracked to -12dbFS, then in my DAW I increase the gain by 10db (not moving the fader, but processing the track to increase the gain).
Is that the same as tracking at -2dbFS?
The question maybe worded in such a way as to infer digital only point of view, but I think the OP himself was ignoring the fact that the signal HAS to go through the analog stage BEFORE getting into digital. Because he's specifically talking about
TRACKING. And unless you're using a digital synth and connect it to your interface via digital (S/PDIF, AES/EBU, ADAT, etc) method,
your signal is going to be in analog up to the point of hitting your AD converter. And BECAUSE of this, many of the fine gentlemen here have been giving it seeminlgy futile attempts to explain that one
should not ignore the characteristics of the analog path from source all the way to the AD converter inputs.
So, given that, the answer to the OP's question is
"depends".
First Point:
If your analog front end can handle tracking at input levels that will translate to -2dBFS in your DAW (while leaving everything at unity gain in the DAW) w/o distorting or otherwise coloring the sound, then most likely there is no difference, between OP's two scenarios. However,
if your analog chain will distort or otherwise color the sound at that high a level, then the answer is, there is a difference.
Second Point:
Another twist. What if you have some noisy device in the chain? If you track so that you're hitting -12dBFS and then raise the signal to -2dBFS in the daw, you're effectively raising the level of the noise by 10dB as well. Now, if you can structure your gain stages so that you're feeding louder signal into that noisy device, w/o affecting it's signal tone/quality much, thus giving yourself better S/N ratio, which then means that the signal you're feeding into your converter translates to -2dBFS in your DAW, then effectively you've given yourself a better S/N.
Most people here though will say that with most modern gear, you're not really going to have to worry much about noise floors, and you should worry more about not distorting your analog chain, and thus will put the emphasis on the
First Point.
Point being, OPs question cannot be answered by taking the digital/DAW domain in isolation, unless you're doing everything ITB (i.e. work exclusively with virtual instruments and do not record any actual hardware), OR you interface your external devices only digitally, so there is no analog circuit involved anywhere, which pretty much means using digital synths and samplers with digital outputs, maybe in conjunction with digital mixers and other digital processors, all communicating with each other digitally.