Some people would say no, but it's hard to distinguish, and it ultimately depends on what you're savescumming for. If you make a save state immediately before a boss to save a few minutes of walking from the save point, I think that's fine. If dying sends you basically to the same point, i.e. you're not playing hardcore/ironman mode, I don't see the problem. But, if you're saving before every RNG-based event (like I did before picking pockets in Skyrim) you're guaranteeing yourself the best outcomes each time, and it definitely ruins some of the challenge/point of the game, at least in my opinion.