I wouldn’t think so, since in these cases I am using nothing from m3, shadow is a Modifier inside 
androidx.compose.ui.draw
 and I am using normal Boxes everywhere.
Even tried something like this
Box(
  contentAlignment = Alignment.Center,
) {
  Box(
    modifier = Modifier
      .size(72.dp)
      .shadow(
        elevation = 20.dp,
        shape = CircleShape,
        clip = false,
      ),
  )
  Box(
    contentAlignment = Alignment.Center,
    modifier = Modifier.size(72.dp).background(Color(0xFFF5F5F5), CircleShape),
  ) {
    Box(
      Modifier.size(32.dp).background(MaterialTheme.colorScheme.error, CircleShape),
    )
  }
}
Same result 😅
I am just really interested how the image vector doesn’t get affected by this when calling it using just 
Image(painter = painterResource(R.drawable.ic_record))