The first one is just a new layer (Layer > New Layer) with the color filled in via the flood fill tool, the second is a color fill layer (Layer > New Fill Layer > Solid Color). There really isn't a big difference, except in how you change the color of the layer.
I do find it interesting one PSD has both. Most people stick to one or the other.
Actually the first layer is a raster layer with a layer mask while the second layer is a solid fill adjustment layer. The rest is as linear_flower wrote. :D
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I do find it interesting one PSD has both. Most people stick to one or the other.
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