No, they don't. 

Only tip commands for users that have more than 20K contrib and donuts. Meaning that if you tip 1 to other user right now you weight is 0 so you are giving 1 DONUT but not one updoot.

If you have 20k donut and 20kcontrib and tip 1 you are giving one donut and one updoot.

🍩 !tip 1