Technically, the change between season two and three of TNG is one of manufacturing and materials, not one of design, so certain parties may consider it to be a non-change change. Almost like going from velour to stretch poplin between seasons two and three of TOS.
Absolutely, I'm in that school of thought which counts both variants as basically the same uniform. Despite the obvious (but subtle) visual differences between them, the TNG uniforms from seasons 1/2 and the ones from season 3-7 are effectively the same design. Alteration of the collar and shoulders and seperation to being a two-piece does not a brand new uniform make, IMO.