Yes — in practice, distortion calibration can change with focus distance.

Community answers point out that for ordinary lenses, object distance affects the effective mapping of the scene onto the sensor. As focus distance changes, you can see effects such as focus breathing (a change in image magnification) and changes in aberrations that influence measured distortion. So a calibration made at one focus distance may not be fully accurate at another.

An important exception is a lens designed to be image-space telecentric and essentially distortion-free; those are much more stable for measurement work.

For photogrammetry, the practical takeaway is to calibrate the camera in the same focus/working-distance conditions you will actually use, or keep the lens fixed at a known setting. One answer also notes that calibration is often done with focus set to infinity, using sufficient depth of field/hyperfocal distance where appropriate.

Also, very close subject distances can introduce strong perspective effects that may look like extra distortion, especially with wide-angle lenses, even when the lens itself is behaving normally.