The structure of a Sigma3 {111} coherent twin boundary should not be different in an annealing or a deformation twin. So the energy should be the same.
A deformation twin forms by glide of partial dislocations on every {111} plane. The stored energy of deformation twinning would be associated with those dislocations (strain energy). There is no difference in the strain field of a coherent twin boundary in a deformation twin or annealing twin.