Differences between the two files are the dates and operating systems supported, documented within the binaries/text based files. (eg. fgrep ./* -r -e date -i)

LS-120 (Superdisk) IDE drivers 789.30 KiB 2015-02-26 16:07:01 Removable
LS-120 (Superdisk) IDE drivers
LS-120_IDE_KIT.zip
Seems to be one of the initial publications, with README.TXT containing initial 1997.04.16 to 1998 release dates, published by Matsushita-Kotobuki Electronics; for DOS, Win3.1, Windows95 operating systems.

Matsushita LS-120 (Superdisk) Utility 4.54 MiB 2015-02-26 16:07:01 Removable
Matsushita LS-120 (Superdisk) Utility
Matsushita_Superdisk_Utility_(LS120_formatter).zip
The Matsushita_Superdisk_Utility_(LS120_formatter).zip seems to the latest published files from Matsushita/Panasonic, containing cab/shield files. (eg. Use cabextract/unshield for extracting.) Dates found were 1999-2001 formater and driver files, including drivers for USB LS-120 models; for Windows95 OSR2/Windows98/ WindowsMe/ WindowsNT/ Windows2000 operating systems.