Why are released versions from gitlab and gnupg.org different?

For instance, if I download https://gitlab.com/gnutls/gnutls/-/tags/3.6.12 and https://www.gnupg.org/ftp/gcrypt/gnutls/v3.6/gnutls-3.6.12.tar.xz

The contents of that tarballs will differ. gl/read-file.c and src/gl/read-file.c are not there in gitlab version. Also https://gitlab.com/gnutls/gnutls/-/tree/gnutls_3_6_11_1/lib/accelerated/aarch64 will be missing macosx folder on gnupg version.

Very confusing but I'm sure there is a good explanation. Discovered when trying to figure out why hw acceleration did not work for ios/tvos on gnupg version.