Yes. At least in theory. And they denoted similarly in Russian phonetic transcription. Russian phonetic transcription does not use я, e, ё symbols at all (I know that IPA guys can find difference even where there is not). Although both [ы] and [и] are used in school transcriptions, many sources say that Russian has only 5 vowels (а, о, э, и, у) http://russkiyjazik.ru/337/ , http://www.langust.ru/rus_gram/rus_gr04.shtml with which I agree.And just to clarify then, unless a VOWEL is at the start or follows a soft sign, it is pronounced exactly (or more similarly) to the non softening vowel and it is only the previous consonant which gives it this effect?