From [1,Theorem 2.26]:
Theorem. The Euler summation method $(E,q)$ (for $q>0$) is regular. That is, $\sum_{k=0}^n a_k \xrightarrow[n\to\infty]{} s$ implies $\sum_{k=0}^n a_k \xrightarrow[n\to\infty]{(E,q)} s$.
Note that this directly implies the following:
If the series $\sum_n a_n$ is absolutely convergent, then its Eulerian sum (when it exists) will be the same value.
If the series $\sum_n a_n$ is conditionally convergent, then its Eulerian sum (when it exists) will be the same value.
and in particular:
- Fix $\ell\in[-\infty,\infty]$. If the series $\sum_n a_n$ is conditionally convergent, there exists a rearrangement $\sum_n a_{\sigma(n)}$ converging to $\ell$, by the Riemann rearrangement theorem. Then the Eulerian sum (when it exists) of $\sum_n a_{\sigma(n)}$ will be $\ell$.
There is no contradiction: if you apply the Eulerian summation method to the conditionally convergent series $(a_n)_n$, you will get the same limit in the Eulerian sense. If you apply the Eulerian summation method to the (different) conditionally convergent series $(a_{\sigma(n)})_n$, you will get another limit than before in the Eulerian sense, because you are not considering the same series anymore in the first place.
[1] Shawyer, Bruce; Watson, Bruce (1994). Borel's Methods of Summability: Theory and Applications. Oxford University Press. ISBN 0-19-853585-6