Difference between #table and #list of #records in PowerQuery

What are the differences between an item of type #table and a list of type #record in powerQuery? For example:

data = {
    [id=1, name="tom"],
    [id=2, name="sarah]
}

And:

data = #table(
    {"id", "name"},
    {
      {1, "tom"},
      {2, "sarah"}
    },
)

Are they two ways to write the same thing, or should one be used over the other in certain cases?