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1.total(sum(sales))/total(contd(product sub category)):
Here, sales are summed up for the whole partition first(partition is a pane or a whole table- see in "Compute Using" option for Calculation1)
Similarly, distinct count of Product sub category is taken for the whole partition(not individually)
This is because of TOTAL() function.
Then, total sales of a partition is divided by the number of product sub category in that partition.
Attached screenshot with "Calculation1" will make you clear!(I have taken here "pane down" calculation)
2.sum(sales)/countd(product sub category): sum of sales for particulat sub cat is calculated(individually) and the distinct count a particular sub cat is taken i.e. automatically 1. therefore, sum(sales)/1=sum(sales) Example in screenshot: 114,880/1=114,880
Note: "Total" at the end of each pane is Grand Totaol, not TOTAL() that is used in calculation.
Also, if in Calculation1 i.e. TOTAL(), if you choose "Cell" as "Compute Using" option, then both the formulas you wrote will be the same!!
This is this much simple Vishnu! I hope this will help you for sure.