See the test in https://github.com/w3c/web-platform-tests/pull/10429. https://drafts.csswg.org/cssom/#dom-cssstyledeclaration-setpropertyvalue always ends up in https://drafts.csswg.org/cssom/#update-style-attribute-for (step 8), which calls https://dom.spec.whatwg.org/#concept-element-attributes-set-value, which does queue a mutation record even if the value doesn't change. This is consistent with setAttribute("style", getAttribute("style")), for example.
Safari 15.5+ passes the relevant cssom mutation tests.