Well as per title, does it matter in any way functionally (say when rewriting history or something), from which branch one derives a new branch?
If at the point of time when creating the new branch all existing (or all relevant) branches have been merged together so they point to the same code?
To explain how this "could" matter:
If I merge branch "feature A" into "dev", and then (accidentally) make a new feature branch "feature B" while in checkout of "feature A" does it make any difference if I would've created it instead from "dev"? And should I undo the branch creation "feature B" and "properly" create it from "dev"? -- There would be no changes to A after the merging.