Changing backed up location

lets say i’m backing up e:\data to a location. i change the computer and on the new one data is on c: . nothing else changed, still backup going to same location. would duplicati consider all c:\data files new ?

Yes but after reading through the file, it will realize the data is the same, so reuse old blocks.
There might be a little bit of changed metadata such as folder timestamps, but it’s not much.

Overall design
How Backup Works