They're functionally the same in terms of player development - players on the reserve list develop at approximately the same rate as a player on a minor league team. It's basically a substitute farm team for playable teams that don't have one (you won't have both a farm team and a reserve list available.)
For the second question, are you asking about historical mode? In that case, it depends on the setting you choose during startup - you can either use the regular FHM development system (the potentials for the players are determined by their real career, but it isn't guaranteed they'll reach them) or choose to have their ratings recalculated every year, which will follow their actual historical development.
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