Yes. They come directy from the VIDIOC_DQBUF ioctl. See for yourself.
$ strace -o /tmp/xxx -e ioctl v4l2-ctl -c bypass_mode=0 --stream-mmap --stream-count=10 --verbose
VIDIOC_QUERYCAP: ok
VIDIOC_S_EXT_CTRLS: ok
VIDIOC_REQBUFS returned 0 (Success)
VIDIOC_QUERYBUF returned 0 (Success)
VIDIOC_QUERYBUF returned 0 (Success)
VIDIOC_QUERYBUF returned 0 (Success)
VIDIOC_QUERYBUF returned 0 (Success)
VIDIOC_QBUF returned 0 (Success)
VIDIOC_QBUF returned 0 (Success)
VIDIOC_QBUF returned 0 (Success)
VIDIOC_QBUF returned 0 (Success)
VIDIOC_STREAMON returned 0 (Success)
cap dqbuf: 0 seq: 0 bytesused: 10303488 ts: 2967.562259 (ts-monotonic, ts-src-eof)
cap dqbuf: 1 seq: 1 bytesused: 10303488 ts: 2967.595589 delta: 33.330 ms (ts-monotonic, ts-src-eof)
cap dqbuf: 2 seq: 2 bytesused: 10303488 ts: 2967.628920 delta: 33.331 ms (ts-monotonic, ts-src-eof)
cap dqbuf: 3 seq: 3 bytesused: 10303488 ts: 2967.662251 delta: 33.331 ms (ts-monotonic, ts-src-eof)
cap dqbuf: 0 seq: 4 bytesused: 10303488 ts: 2967.695581 delta: 33.330 ms fps: 30.00 (ts-monotonic, ts-src-eof)
cap dqbuf: 1 seq: 5 bytesused: 10303488 ts: 2967.728912 delta: 33.331 ms fps: 30.00 (ts-monotonic, ts-src-eof)
cap dqbuf: 2 seq: 6 bytesused: 10303488 ts: 2967.762243 delta: 33.331 ms fps: 30.00 (ts-monotonic, ts-src-eof)
cap dqbuf: 3 seq: 7 bytesused: 10303488 ts: 2967.795573 delta: 33.330 ms fps: 30.00 (ts-monotonic, ts-src-eof)
cap dqbuf: 0 seq: 8 bytesused: 10303488 ts: 2967.828904 delta: 33.331 ms fps: 30.00 (ts-monotonic, ts-src-eof)
cap dqbuf: 1 seq: 9 bytesused: 10303488 ts: 2967.862234 delta: 33.330 ms fps: 30.00 (ts-monotonic, ts-src-eof)
$ grep DQBUF /tmp/xxx
ioctl(3, VIDIOC_DQBUF, {type=V4L2_BUF_TYPE_VIDEO_CAPTURE, index=0, memory=V4L2_MEMORY_MMAP, m.offset=0, length=10303488, bytesused=10303488, flags=V4L2_BUF_FLAG_MAPPED|V4L2_BUF_FLAG_TIMESTAMP_MONOTONIC|V4L2_BUF_FLAG_TSTAMP_SRC_EOF, timestamp={tv_sec=2967, tv_usec=562259}, ...}) = 0
ioctl(3, VIDIOC_DQBUF, {type=V4L2_BUF_TYPE_VIDEO_CAPTURE, index=1, memory=V4L2_MEMORY_MMAP, m.offset=0x9d4000, length=10303488, bytesused=10303488, flags=V4L2_BUF_FLAG_MAPPED|V4L2_BUF_FLAG_TIMESTAMP_MONOTONIC|V4L2_BUF_FLAG_TSTAMP_SRC_EOF, timestamp={tv_sec=2967, tv_usec=595589}, ...}) = 0
ioctl(3, VIDIOC_DQBUF, {type=V4L2_BUF_TYPE_VIDEO_CAPTURE, index=2, memory=V4L2_MEMORY_MMAP, m.offset=0x13a8000, length=10303488, bytesused=10303488, flags=V4L2_BUF_FLAG_MAPPED|V4L2_BUF_FLAG_TIMESTAMP_MONOTONIC|V4L2_BUF_FLAG_TSTAMP_SRC_EOF, timestamp={tv_sec=2967, tv_usec=628920}, ...}) = 0
ioctl(3, VIDIOC_DQBUF, {type=V4L2_BUF_TYPE_VIDEO_CAPTURE, index=3, memory=V4L2_MEMORY_MMAP, m.offset=0x1d7c000, length=10303488, bytesused=10303488, flags=V4L2_BUF_FLAG_MAPPED|V4L2_BUF_FLAG_TIMESTAMP_MONOTONIC|V4L2_BUF_FLAG_TSTAMP_SRC_EOF, timestamp={tv_sec=2967, tv_usec=662251}, ...}) = 0
ioctl(3, VIDIOC_DQBUF, {type=V4L2_BUF_TYPE_VIDEO_CAPTURE, index=0, memory=V4L2_MEMORY_MMAP, m.offset=0, length=10303488, bytesused=10303488, flags=V4L2_BUF_FLAG_MAPPED|V4L2_BUF_FLAG_TIMESTAMP_MONOTONIC|V4L2_BUF_FLAG_TSTAMP_SRC_EOF, timestamp={tv_sec=2967, tv_usec=695581}, ...}) = 0
ioctl(3, VIDIOC_DQBUF, {type=V4L2_BUF_TYPE_VIDEO_CAPTURE, index=1, memory=V4L2_MEMORY_MMAP, m.offset=0x9d4000, length=10303488, bytesused=10303488, flags=V4L2_BUF_FLAG_MAPPED|V4L2_BUF_FLAG_TIMESTAMP_MONOTONIC|V4L2_BUF_FLAG_TSTAMP_SRC_EOF, timestamp={tv_sec=2967, tv_usec=728912}, ...}) = 0
ioctl(3, VIDIOC_DQBUF, {type=V4L2_BUF_TYPE_VIDEO_CAPTURE, index=2, memory=V4L2_MEMORY_MMAP, m.offset=0x13a8000, length=10303488, bytesused=10303488, flags=V4L2_BUF_FLAG_MAPPED|V4L2_BUF_FLAG_TIMESTAMP_MONOTONIC|V4L2_BUF_FLAG_TSTAMP_SRC_EOF, timestamp={tv_sec=2967, tv_usec=762243}, ...}) = 0
ioctl(3, VIDIOC_DQBUF, {type=V4L2_BUF_TYPE_VIDEO_CAPTURE, index=3, memory=V4L2_MEMORY_MMAP, m.offset=0x1d7c000, length=10303488, bytesused=10303488, flags=V4L2_BUF_FLAG_MAPPED|V4L2_BUF_FLAG_TIMESTAMP_MONOTONIC|V4L2_BUF_FLAG_TSTAMP_SRC_EOF, timestamp={tv_sec=2967, tv_usec=795573}, ...}) = 0
ioctl(3, VIDIOC_DQBUF, {type=V4L2_BUF_TYPE_VIDEO_CAPTURE, index=0, memory=V4L2_MEMORY_MMAP, m.offset=0, length=10303488, bytesused=10303488, flags=V4L2_BUF_FLAG_MAPPED|V4L2_BUF_FLAG_TIMESTAMP_MONOTONIC|V4L2_BUF_FLAG_TSTAMP_SRC_EOF, timestamp={tv_sec=2967, tv_usec=828904}, ...}) = 0
ioctl(3, VIDIOC_DQBUF, {type=V4L2_BUF_TYPE_VIDEO_CAPTURE, index=1, memory=V4L2_MEMORY_MMAP, m.offset=0x9d4000, length=10303488, bytesused=10303488, flags=V4L2_BUF_FLAG_MAPPED|V4L2_BUF_FLAG_TIMESTAMP_MONOTONIC|V4L2_BUF_FLAG_TSTAMP_SRC_EOF, timestamp={tv_sec=2967, tv_usec=862234}, ...}) = 0
$