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I don't think they're different. I think they just have the collar laying open on the shoulders in the black one, and draping down the front in the brown.
They're the same--the lapel is just floppy. I like the accordion effect on the taupe better too, but I guess it's fair warning that it won't always do that neat zig-zag. The black is gorgeous in person, but the jacket runs small-ish, fwiw.