Literally yes, but there's a reason for the distinction. In emulation and porting circles, decompilation is the term used for doing it mostly-manually, creating human-readable code, and doesn't necessarily mean you can just compile it to a different platform. The goal is to recreate the source code, porting is just a potential use. Recompilation is a mostly-automated process that creates an opaque mess of a decompilation whose purpose is to compile on another platform and damn everything else. Even then, if you have significant hardware differences (N64), you either have to figure out a way to teach the interpreter to reinterpret those functions for a different system, or go into the nuclear spaghetti mess the interpreter made and replace it manually.
Literally yes, but there's a reason for the distinction. In emulation and porting circles, decompilation is the term used for doing it mostly-manually, creating human-readable code, and doesn't necessarily mean you can just compile it to a different platform. The goal is to recreate the source code, porting is just a potential use. Recompilation is a mostly-automated process that creates an opaque mess of a decompilation whose purpose is to compile on another platform and damn everything else. Even then, if you have significant hardware differences (N64), you either have to figure out a way to teach the interpreter to reinterpret those functions for a different system, or go into the nuclear spaghetti mess the interpreter made and replace it manually.