For me, it is more about the nature of the interruption. An easy question that only requires pulling something from memory doesn't cost much. A question that requires some thinking has a huge cost, even more so when you have to check the code or documentation. Sometimes even reading an email/teams notification can throw me off. It's not about the interaction (someone coming to your desk, a call,...), it's about the topic.

However I think that in both cases, if the interruption happens while coding, the risk of bug is about the same.

>A question that requires some thinking has a huge cost [...] It's not about the interaction [...], it's about the topic.

For me personally, every interaction with another person requires booting up "Human Mode™", which invariably pushes out any concentration I had on the task-at-hand.