They are the same.

After both swaps have taken place, both cups contain the same amount of liquid that they each started with.

So, any tea missing from the cup of tea is now in the cup of coffee.

The same amount of coffee must be now missing from the cup of coffee, and must be in the cup of tea.

This can also be shown using algebra:

If each cup contains 100 units of its respective beverage and a spoon holds 10 units, then at the start we have:

Coffee Cup = 100 Coffee

Tea Cup = 100 Tea

We now transfer a spoonful of tea across to the coffee to give:

Coffee Cup = 100 Coffee + 10 Tea

Tea Cup = 90 Tea

We now transfer a spoonful of the coffee/tea mixture back to the tea cup, this 10 unit spoonful will contain [10 x (100 Coffee + 10 Tea) / 110].

So we will have: Coffee Cup = 100 Coffee + 10 Tea - [10 x (100 Coffee + 10 Tea) / 110]

Tea Cup = 90 Tea + [10 x (100 Coffee + 10 Tea) / 110]

If we simplify this we get: Coffee Cup = (10000 / 110) Coffee + (1000 / 110) Tea

Tea Cup = (10000 / 110) Tea + (1000 / 110) Coffee

So there is as much coffee in the tea cup as there is tea in the coffee cup!