What is the difference between Integrated Security = True and Integrated Security = SSPI?

According to Microsoft they are the same thing.

When false, User ID and Password are specified in the connection. When true, the current Windows account credentials are used for authentication.
Recognized values are true, false, yes, no, and sspi (strongly recommended), which is equivalent to true.

Integrated Security=true; doesn't work in all SQL providers, it throws an exception when used with the OleDb provider.

So basically Integrated Security=SSPI; is preferred since works with both SQLClient & OleDB provider.

Here's the full set of syntaxes according to MSDN - Connection String Syntax (ADO.NET)