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I was thinking same diameter, same butting, same length, same shape.
In that case, probably not. The higher end tubing is likely to be made from a better quality steel alloy but will be drawn thinner to take advantage of that, and so will if anything be more dent-prone.
If it's the same size wall thickness it's unlikely to make that much difference as there's unlikely to be much difference in the rockwell hardness of either type of steel, and that's effectively the test for dent-resistance of a material.
@danstuff I was thinking same diameter, same butting, same length, same shape.
@PhilDAS: precisely my point - high-end usually means thinner tubing, but let's imagine for a second, I don't know, a frame made out of Reynolds 853 instead of "basic" steel, would the "ride quality" then be the same, but with higher dent-resistance?