takes into account the% curation that will get?

Yes, of course. If it's not 25% (the post is newer than 30 minutes), @tipU will calculate the % of curation that will go to the author and inform about it the upvote confirmation message.

Both will receive the same value in the post or that of the person A will receive less for the % curation that "will lose" tipu?

Person A will receive slightly lower upvote because he/she will also receive part of @tipU curation reward. But for both A and B the profit from the upvote will be the same.