In the context of that post your normal baker will use the shading surface normal of both meshes. This means that smoothing groups on both the high and low res mesh have an effect on the resulting texture.
Also here's an app to help you visualize the differences between geometric normal and surface normal. https://github.khronos.org/glTF-Sample-Viewer-Release/ Go to Advanced Settings at bottom right, then play with the Debug Channels.
It's a terminology mess still existing in different 2d compositing and content creation apps. What they call "geometric surface normals" Blender calls face normals for example . It's mostly irrelevant for baking. Just show you if some faces are flipped . Honestly I am not sure why they need it in 2d compositing . Never needed it. But I might be wrong.
"Shading normals" or what 3d packages call vertex normals is only what's important . And even here 3d packages call them differently . in 3d max it's just Normals. You can see them if you apply "edit normals" modifier . Once edited Max call them "explicit normals" painted green vs default automatic (blue) .
Blender call vertex(shading) normals "split normals" and paint them pink. While they could perfectly be not split . Also only ones that are important . An actual vertex normals that do shading. When they not split it's smooth shading . When split it's hard (sharp) edge.
3d max smooth groups is just a way to control vertex normals . Split them where necessary .
Normal map is like a cherry on a cake working on top of vertex(shading) normals but rather on per pixel level. Basically adding small per pixel shading variations to what vertex normals are incapable to do when it's not enough vertexes.
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This means that smoothing groups on both the high and low res mesh have an effect on the resulting texture.
Also here's an app to help you visualize the differences between geometric normal and surface normal.
https://github.khronos.org/glTF-Sample-Viewer-Release/
Go to Advanced Settings at bottom right, then play with the Debug Channels.