I’d like to know what the difference there is if any between an item that has a 20 point boost in some attribute Vs something that has a 20% boost.

Are they exactly the same or different?

I’d like to know what the difference there is if any between an item that has a 20 point boost in some attribute Vs something that has a 20% boost.

Are they exactly the same or different?

A point value increase is a flat rate. For example, if I get a 20 point boost to thermal resist, and I have a base of 100 thermal resist, my final total will be 120 thermal resist.

A percentage increase is applied to that value in question, and by nature it is scaling. A 5% increase on a stat with a base of 100 points will translate into a final value of 105 (difference of 5 points). In comparison, that same 5% increase on a base of 200 will translate into 210 (difference of 10 points).