Easy enough to think so, but not quite. Alpha Acids will isomerise slower at the temperature falls, under about 80oC its very slow.
Some of the factors play a role in the rate of isomerisation, mainly -
Temperature (as above)
Motion, Vigor - physical agitation caused by motion in the boil increases the rate.
Alpha Acid concentration - the less Alpha Acid the higher the amount isomerises. Conversely as you add more the rate falls.
pH - you get higher isomerisation at higher pH's, the pH fall during the boil so its slowest at the end.
How hops are prepared - Flowers give less than pellets, give less than concentrated pellets/powders, than extracts...
As the wort gravity increases - utilisation falls, so its worst late in the boil when gravity is lowest
Frankly predictive software is not all that accurate and the process is very complex so I doubt we can really predict IBU within 5 (either side), if you use a 60 or 70 minute addition for your calculation I doubt it will matter much.
Just keep good records and decide which gets you closest to the beer you want to drink.
Mark
This is a good read
The HBD Palexperiment Results
M