Whether SEs recognize 404 redirect links as back links?
 

as u known, Search engines recognize redirect links as back links,
for example:
<a href=http://site1.com/redirect.pl?url=http://site2.com/>site2</a>
the script redirect.pl redirect to http://site2.com/, at this case SEs recognize that is a link to http://site2.com/

but if
<a href=http://site1.com/gfhdgj>fhdgfj</a>
that page is not existent, and site1.com set .htaccess 404 redirect to http://site2.com/, Whether SEs also recognize that is a link to http://site2.com/ ???

Thanx for any advice! :thumbsup