Not necessarily, direction of the conversion is irrelevant, whereas functional requirements are a make or break situation..
It boils down to which of the control lines you need to get the NIC to function. They're not the same between the SE/30 and the LC, whereas they are identical between the IIci and the LC.
If you're lucky, you won't need any of the control signals that differ. If not, you'll need to tweak/synthesize the required control signals from the batch that differ and the ones that don't. That's why the PowerCache adapters are so different. Some need those conversions done in the PALs you see on the SE/30 PowerCache connector.
The requirements for a NIC as opposed to an accelerator are trivial, hopefully the basic set of control signals that are identical in all the of Apple's 68030 PDS variations will suffice.
LCIII <-> IIci = Trivial
LCIII <-> SE/30 = not necessarily trivial, depending upon which control signals are required.
See post with the two diagrams above.