Can timetoreply distinguish between an inbox owner’s reply times / stats etc., and that of an email inbox delegate (e.g. an assistant)?

Reply times are attributed to the mailbox sending the reply. E.g. A customer sends you an email, you forward it to Agent 1, and Agent 1 then replies to the customer. The first reply time is attributed Agent 1, but the time you took to forward the email and the time the customer takes to reply back to Agent 1 will all be tracked as well.