dax difference between filter vs filter values

Can someone explain how the first filter statement is different from second in DAX?

    FILTER(Table, Table[Column] = "some text")

    FILTER(VALUES(Table[Column]), (Table[Column] = "some text"))

The FILTER function is a table function, meaning it will return a table. In the case of your second example, it is likely that you will get a scalar value (a single value) because you are filtering a table (of one column of unique values) by a single value. In the first FILTER instance, however, you will be returning an entire table of the first argument, which has only been filtered by the conditional in the second argument. For reference, I have used the sample data built within the Power BI Desktop version to show you the key differences.

From your first FILTER example

FILTER( financials, financials[Country] = "Germany" )

Output

From your second FILTER example:

FILTER( VALUES( financials[Country] ), financials[Country] = "Germany" )
-- The extra parantheses around the second argument are not necessary...

Output

Therefore, the main functional difference is in the output. What are you wanting to return? An entire table or a specific value(s) of a column(s)?