I checked that with 234, 76, 52 and got 234, 75, 52 when using the same color space in both programs. Yours is more different with 234 becoming 233. If I save or export a file from Illustrator and open, place, or drag it in Photoshop the numbers stay the same. Also opening the smart object in Illustrator from Photoshop shows the original unmodified numbers. The thing that must be noted is that both programs render (send to the monitor) the same values from 234, 76, 52 in Illustrator and 234, 75, 52 in Photoshop so, the monitor shows identical colors when using these two different values. I even created the two different colors 234, 76, 52 and 234, 75, 52 next to each other in Illustrator and the monitor renders them the same. To make this test yourself create two colors in illustrator with your different values 234, 76, 52 and 233, 75, 52 next to each other then take a screen capture and paste it in Illustrator or Photoshop then measure the colors with the eyedropper to see if they are the same. I think the explanation to all this is rounding errors depending on the monitor profile used. 8 bit monitors with wider gamut color space have to make bigger jumps from one band (shade) to another to map one color space to another. 10 bit capable monitors and video card combination which are not available a lot should address this issue better.
... View more