No its not! In order to increment a per cpu value you need to calculate
the per cpu pointer address in the current per cpu segment. local_t
cannot do that in an atomic (wrt interrupt/preempt fashion) fashion. cpu
ops can use a segment prefix and thus the insructions can calculate the
per cpu adress and perform the atomic inc without disabling preempt or
interrupts.
local_t is only useful when you disable interrupt or premption otherwise.
But then you could also use a regular increment.
With cpu_alloc they are the same. They allocate from the same per cpu
area.
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