When you decrypt DPAPI-encrypted data, data protection scope is ignored.
DPAPI decryption routine checks metadata in the encrypted blob to see which scope was used for encryption and uses the same scope for decryption regardless of the scope you specify. So, if you encrypt data using machine scope, but then decrypt it "using" user scope (on the same machine), it will work because it will still use machine scope for decryption. If you want to verify, try moving data encrypted with machine scope to a different system and decrypting it using the same user account. You will see that this will fail. Or you can try to decrypt these data while being logged under a different account (in which case, it will work, too).
So, the answer to your question is: yes, if you encrypt data using DPAPI with machine scope and try to decrypt it passing user scope (on the same machine), it will work, but only because it will ignore the user scope during decryption.