Caveat: Per Doc's comment, since neither example specified the Advertise
attribute, neither should create an advertised shortcut. I don't remember what led me to write the answer below; it seems likely to be incorrect. I'll leave the answer in tact in case there is some subtle truth behind it.
The first example creates an advertised shortcut; the second creates a non-advertised shortcut. The rules for the two types of shortcuts are described with the Shortcut Table Target column.
A non-advertised shortcut is a standard Windows shortcut like you would create with Windows Explorer. An advertised shortcut enhances resiliency by verifying that all the components in the feature are installed when the shortcut is activated.