They are different.

const arr2 = [...arr1]; // Line A

LINE A, copy (shallow copy) each element of the array to arr2.

const arr2 = arr1;      // Line B

LINE B, assign the reference of arr1 to arr2. Basically, arr1 and arr2 are the same array.

Example

const arr = [1, 2, 3];

const arrA = [...arr];
const arrB = arr;

console.log(arr === arrA); // False
console.log(arr === arrB); // True

arrA[0] = 9;
console.log(arr[0] === arrA[0]); // False
console.log(arr); // [1,2,3]
console.log(arrA); // [9,2,3]

arrB[0] = 9;
console.log(arr[0] === arrB[0]); // True
console.log(arr); // [9,2,3]
console.log(arrB); // [9,2,3]

Shallow copy

Shallow copy only copies the first level items. For example, if an array contains another array, the inner array is copied, but the elements of the inner array are not copied. Therefore, deep elements are not copied. See the code example below:

const arr = [1, 2, [5, 6]];

const arrA = [...arr];
const arrB = arr;

console.log(arr === arrA); // False
console.log(arr === arrB); // True

arrA[0] = 8;
arrA[2][0] = 9;
console.log(arr[2][0] === arrA[2][0]); // True
console.log(arr); // [1, 2, [9, 6]]
console.log(arrA); // [8, 2, [9, 6]]

arrB[0] = 8;
arrB[2][0] = 9;
console.log(arr[2][0] === arrB[2][0]); // True
console.log(arr); // [8, 2, [9, 6]]
console.log(arrB); // [8, 2, [9, 6]]