It's the same, see https://github.com/mikelove/DESeq2/blob/devel/R/core.R#L559-L577
controlGenes internally subsets the dds object to the controls and derives the size factors from that. Random note: You can do that in edgeR as well, so calculating the TMM factors with any subset of genes and then putting them back to the main DGEList, just that you have to do it manually whereas DESeq2 has this convenience argument controlGenes.