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What IS the major difference between single-action lists and projects?
In theory, single action lists are a group of 2 or more unrelated tasks, while a project consists of 2 or more related tasks.

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Because you can choose in both types whether you want to make it sequential or parallel...
Not exactly. You set in the info panel if the list is a sequential project, a parallel project, or a single action list.

You can create sequential actions groups in a single action list, but at the top level a single action list is always parallel.

One area where OmniFocus treats the lists differently is when you select "Next Action" as a filter. Assuming no tasks are blocked by start dates, no nested action groups, etc., a filter of "Next Action" will show all tasks in a Single Action list, while parallel and sequential projects will show only the task at the top of the list.