Yes. The level of the enhancement doesn't matter as far as getting set bonuses goes. A level 10 enhancement and a level 50 enhancement from the same set in the same power will give you the bonus for having two pieces of the set.
It can affect your bonuses when you exemp to a lower level though. If you exemp too low for part of the set to count you only get the bonus for the pieces that are still within the right level range.
The bottom part of this ParagonWiki page has a good example on it.
"Mastermind Pets operate...differently, and aren't as easily fixed. Especially the Bruiser. I want to take him out behind the woodshed and pull an "old yeller" on him at times." - Castle
Some useful info about IO's in my sig.
Mini-guides: Force Field Defenders, Blasters, Market Self-Defense, Frankenslotting.
So you think you're a hero, huh.
@Boltcutter in game.
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Some useful info about IO's in my sig.
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That was a really awesome guide. Helpful even if you've been playing a long time.
Can you use io sets of different levels, can some be level 20 and some 21 to get the benefits?