I don't see any difference.

The thing I highlight is they said "Current tax rules make buying a coffee a taxable event" there's nothing different if the customer pay using on chain, lightning network, L2 or any other network, it's still a taxable event.
The improvement that I see merchants don't have to set up or spend more time to accept Bitcoin payment, because Square already sell the hardware which is ready to use.
Yep, maybe he said it more for the crowds to listen to.
But it's a great update nevertheless.