Hi! The 540 kick is sometimes called a "cheat 720" in the tricking circles. While known as the 540, the spin in the air is actually only a 360 when done properly :)
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Yes, it is 540 hook kick, although when you break it down properly the actual rotation in the air is only 360! This kick comes all the way from the late 1980s in Korea and much later to tricking. There are technical differences between the Taekwondo 540 and the tricking "cheat 720", mainly in that the 540 requires a proper hook kick and generally no side step is used. Hope this helps clear it up!
