QDM and QDR are abbreviations from Q code. Originally:

Actual determination of QDR and QDM according to Q Code
From these definitions it is clear the location used when determining heading for QDM and bearing for QDR is not the same, so if the variation is different the angles won't be reciprocal.
However this is not this convention which is used when talking about QDR/QDM with navaids.
NDB
A NDB station broadcasts no bearing information. So the aircraft ADF actually determines the QDM by sensing the transmitter bearing relative to its local magnetic north.
If a QDR is needed in this context it will not be computed using the actual variation at the NDB location, it will be the reciprocal angle QDR = QDM + 180°.
If the variation changes on the route to the NDB, the ADF will show an updated QDM, and the heading will be adjusted. At the end the route will reach the NDB, though the heading will have changed on the route.

ADF: Actual QDM sensed by ADF, QDR reciprocal of QDM
VOR
The VOR signals carry the QDR information. The VOR indicator displays this information. The broadcast angle is based on the VOR own magnetic north.
The QDM which the VOR indicates is just the reciprocal of the QDR. Therefore if the variation at the aircraft location is different, this QDM is wrong. This is the reason why it's clearer with VOR navigation to talk about radial to/from rather than QDM/QDR.

VOR: Actual QDR broadcast by the VOR, QDM is the reciprocal of QDR