When you say steps taken, do you mean just the number of steps, regardless of other factors?
EDIT: Dr Ralph Mann’s ‘The Mechanics of Sprinting and Hurdling’ would answer pretty much every question you could ever have on this subject. Which is what I’m basing my response on.
Yes. Since the primary reason for faster speeds is stride length, the same number of steps would take a lower caliber sprinter out to 40m, while it would take a high caliber one out to 60m.
I do have Mann’s book. While I haven’t read it straight through, I don’t remember this being discussed.