What is the difference between reports created in the shipment overview and reports from the finance module?

Shipment Overview output with Finance Reporting output cannot be compared as they are based on different data.

Finance reports are (usually) based on finalized invoices. As long as the invoice matches the criteria, the data is reported.

Shipment (overview) reports are based on shipments. As long as a shipment matches the selected filter criteria, all data of the shipment is reported.