It does matter because it's infinitely quicker to do it that way. It's like saying a modern calculator and an abacus are the same because they let you add/sub/&c numbers
The issue isn’t whether a machine or human is making the edits though. It’s really a question of what is the actual accurate image. Unfortunately that’s probably more of a philosophical rather than technical one. For example differing camera lenses will add their own distortions of “truth”. We also have different perceptions of colour from person to person. So how do you define “accurate”?
In my personal opinion what really matters is whether the subject is fair. By that I mean: are the filters changing the context or altering the perceived facts of the image? Or are the filters just an artistic choice. This filter definitely falls into the latter since the subject is still very obviously under water albeit presented with greater clarity. You’re not changing the context of the image but rather the presentation. So it’s hard to argue that as being “photoshopped” (in the context that term is typically used).