It looks like the OD-based formula shown in Appendix 1 was derived from the ID-based formula in UG-27(c), but they substituted T required for T actual. Not quite identical. So if you were to rate the cylinder to the calculated MAWP, both equations would give the exact same result, but if you make your cylinder thicker than is required to support the internal pressure the results will differ.
A 2% difference is nothing to be concerned about (to get a 2% difference your cylinder would have to be a lot thicker than the required thickness). Use whichever equation you prefer.
-Christine