I wonder if the bottom one is a typo on the P/N. If you google the P/N, Best Buy is the ONLY legit site that comes up with a hit.
No, it's not. They're both actual, different, model numbers for the same product.
I believe what's happening in such instances is that SanDisk (and other companies) simply have a newer product with the same performance characteristics. It's the "same thing", just newer. Therefore it gets a different part number.
What's actually new about it internally could be any number of things. Might be a streamlining of fabrication techniques, different architecture, or whatnot. But outside that tiny flake of plastic, it's 100% functionally identical.
You'll note the top one was originally considerably more expensive, which probably means it is an older model whose price has been marked down to that of the new one (it's before-sale price).
I don't know why they don't indicate this better...perhaps because a micro SD is a really tiny card to start with, having very limited space for such. But I've seen it on much bigger electronic components in the computer world, like a 1 TB SSD I bought a few years back.
In my engineering world, I also deal with parts which may be functionally identical, even visually identical. However, the rules governing what I work on require them to be marked accordingly, somehow. It may have the same part number, for instance, but a different revision number on it. Or the part number itself may be different in some way.
Regardless, if I see both of these on the shelf, I'll buy the cheaper one every time.