Yes, Both The Dark Knight and The Dark Knight Rises are presented on Blu-Ray in a variable ratio format where all of the IMAX shots are displayed at 1.78:1 while the rest of the film is at 2.40:1. The DVD releases of both films are at 2.40:1 for there entirety.
I found this to be quite annoying as I am not really a fan of variable aspect ratio shifting and I never saw either film in IMAX so this does not replicate the way I and a large number of other people saw this theatrically. I wish there had been 2 different Blu-Ray releases or at least a retail chain exclusive version like the way Walmart did with the IMAX version of Transformers: Revenge of the Fallen.
I was really hoping Warner would resolve this with the recent Ultimate Collector's Edition Box Set, but it pretty much looks to be the same old crap thrown into an overpriced box with a new bonus disc and some cheap trinkets.