Every single encoder, regardless or hardware or software will output different output quality. Video Encoding is a lossy encoding, not lossless like ZIP or RAR. That is the same with Audio that is why people test different audio encoder. It seems more people knows this about Audio than Video. At least on HN.
GPU encoding quality has always been lower quality than Software. Primary because they trade off quality for speed. It is good enough once you hit certain bitrate, but at low bitrate where absolutely encoding efficiency is required Hardware Encoding just dont compare to software. Even with Software you could have multiple encoder with different results. It is not like H.266 / HEVC only has x266 as encoder, example Netflix uses BEAMR. And Broadcasting TV station uses other encoder that better suits their needs.
And it is one reason why I dislike all these AV1 discussion, whenever people said it is slow they said use SVT-AV1, well yes SVT-AV1 is faster but dont produce the best AV1 quality encode. So what is the point. It is like every time these discussions about AV1 AOM supporters will just move the goal post.