Yes, there is a difference, and the issue is that the estimated selectivity (thus cardinality) will be different in the 2 cases.
For a simple example, lets say the year column has years in it from 2000 (low_value) to 2014 (high_value), so there are 15 distinct values (num_distinct), they are evenly distributed, 1000 rows for each, 15000 rows (num_rows) in total in your table.
In the first case, where year < 2010 (limit = 2010), the estimated selectivity will be:
(limit - low_value) / (high_value - low_value) = (2010 - 2000) / (2014 -2000) = 10 / 14
Cardinality = 10/14 * 15000 = 10714
For the second case, where year <= 2009 (limit = 2009), selectivity is calculated as:
(limit - low_value) / (high_value - low_value) + 1/num_distinct = (2009 - 2000) / (2014 - 2000) + 1/15 = 9/14 + 1/15
Cardinality = (9/14 + 1/15) * 15000 = 10642
Not a big difference, but it can still affect the optimizer so that it choses another plan.
Above is explained in detail by Jonathan Lewis in his book "Cost-Based Oracle Fundamentals".