the heading is derivied from the compasses from the ekf. the intended heading is what direction it aims to go, for example like boat wants to point there. gps reported direction is the direction it is moving. i think it matters for vehicles that can move in various direction without rotating, like quadcopters. so if you make it bank on roll axis, it will go left/right respective to the drone forward. so the gps track will point left/right and the heading will point forward (the side it is facing).
If your boat is running through water with a current that runs perpendicular to the path, you will see a difference between heading and GPS heading (crab angle). Fighting a strong crosswind could also show up in this manner if your boat can be blown sideways easily like some boogie board boats. Or other asymmetries like seaweed caught on one side of the boat I suppose.