Questions on relation between Item Tracking Specification and Costing Method

If SN Specific Tracking is turned ON, will it make a different what costing method we use?
NO
Quote from http://dynamicsblog.wordpress.com/category/navision/page/15/:
if you specify the SN Specific Tracking in the Item Tracking Code card, then regardless of the FIFO (or Specific) method, the system will apply cost according to the serial number assignment