Material moves the mass, the cut list and the title block. Appearance moves only the picture. How to tell which one you need.
Material moves the mass, the cut list and the title block. Appearance moves nothing but the picture. Confusing them means shipping a part that looks right and carries the wrong numbers.
They are captured with the same gesture and set up the same way, which is why they get confused. The difference is what the customer's choice changes on paper.
Merging them would show up in your library. Powder-coated steel is one material and twenty colours. If an entry always carried both, the library would need every combination — twenty entries instead of one material and twenty colours.
That does not mean the customer has to choose twice. A single entry can carry both a material and a colour, with one input driving them together. How to wire that is in Wire a finish to the customer's choices.
⚠ There is one connection between them: a CAD material brings its own appearance with it. gull system handles that for you, but it is worth knowing why — see Silent material failures.