Please guide. I found that these two views are exactly same. What is the difference.
Yes, that is correct. However, one view is used for the grid and the other is used for the line chart. Should the need arise that the grid view needs to change you may not want the line chart to change. Always a good idea to create a saved view for the purpose of the card. Saved views are great for support as once you change the view it will be immediately reflected in the dashboard or page. Some people prefer to use custom views in the New UX so they can take advantage of all the new formatting features. But each grid/chart will have to be modified on the New UX.
Please verify as I am using this filter condition for both of the saved views.
Is this correct ?
yes, that is correct. Brilliant work! That's why Anaplan likes to say, "Calculate once, refer often". Use that filter in as many places that makes sense!