The first set of specs is the top of the line cabinets, the second set is middle line. If it was $100 more per cabinet for the first set of specs, would it be worth it? They look exactly the same design wise.
The plywood isn't necessarily better than the particle board (although my knee-jerk reaction says otherwise).
Industrial grade is dense and is quite stable. We have crummy builder grade cabinets with particle board shelves, and the difference between our cabinets and the industrial grade particle board boxes is huge. Industrial grade is really heavy. You don't get the movement with temperature/weather changes that you get with plywood and natural wood products.
Other than the movement, because it is a natural product, plywood is actually considered to be more stable than solid wood. It is lighter than particle board, which can be nice if he weight of hanging cabinets from your walls is a concern.