Let's say that you have a 100um wide transistor. If you set the number of fingers
to 10 and the multiplier (m) to 1, your transistor will have one 100um wide device composed by ten 10um transistors abutted together (they share every other drain-source connection)
If you set n=10 and m=2, you will have two 50um wide devices composed by ten 5um wide transistors abutted together.
It does make a difference! Especially if you are using a sub-micron technology...