As said in comments, Oniguruma regexp engine treats it differently, as an exception: {m}?
is not a non-greedy exact m (which is same as greedy exact m), but 0-or-m. All the other engines I tried did as other posters say: it makes no difference.
The reason for the non-greedy exact m to exist: if it didn't, it's an exception. Exceptions are harder to remember, and harder to implement - it's extra work, and in this case, as the semantics is equal, it doesn't hurt anyone.
I love Oniguruma, and appreciate they might have wanted to change the unneeded bit into something more usable and efficient, but this looks like a bug waiting to happen. Fortunately, no-one sane writes non-greedy exact m...