The difference is that it can supposedly load Mac OS 9.2.2; where shaving sheep gets stuck at not going past 9.0.4...
Now with Mac OS 9.2.2 in emulation, I could run things like Cubase VST 5.1 and load old projects and do stem exports and other things that do not require a full DAW accessing hardware. This would be very convenient, since I am not always near a "real" G4 Tower that is hooked up and ready to boot; so this interests me VERY much. VST 5 and many later classic software needs a minimum of OS 9.1 to load, so SS is out