During local orientation, can I also go back to the previous state of the object, after the apply command?
HI Michael, I do not understand what you mean exactly. (You are probably trying to open a can of worms here...)
But Applying Transformations is destructive, so be careful!
That being said, there are usually ways to get back to the state before Applying; Applying Location (something you actually rarely want to do), can often be 'fixed' by setting the Object's Origin back to the Geometry (providing, it was there before Applying the Location). Getting the Rotation back is often a more complicated process, so be very careful and try to avoid Applying the Rotation (an exception would be the 90° Rotation around the X-, Y-, or Z-Axis).
Applying the Scale is something you almost always want to do, but it is also the hardest (almost impossible) to get back to the previous state (before Applying the Scale). Luckily, I don't think it happens, that you 'accidentally' Apply the Scale of an Object and then want to revert that.
In all cases, there is of course CTRL+Z, if the Applying isn't too long ago.
If I understand your question correctly, when you apply the rotation, you do go back to zeroing out the rotation transform, and you could word it as going to the previous estate in a way. It's not that straight forward, it gets a bit complicated if you're only starting to learn Blender. But know this, there's a hack for everything, if you want to go back, go forward, apply, not apply, local space global space, etc. So don't worry, the more tutorials you watch, the more you make mistakes, the more you will learn and everything will become clear. You go along and practice a lot, it's worth it and fun.