1

"En regardant au plus près la photo"

"En regardant de plus près la photo"

Are they interchangeable completely?

2

"Au plus près" means "At the closest range possible", while "de plus près" means "closer than where you actually are".

Je veux être au plus près de toi - I want to be the closest to you
Je veux te voir de plus près - I want to see you from closer

I don't think they can be changed on demand, they both have their own signification.

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