Why can task ETC & user's timesheet ETC seem different? I've attached the screenshots
Difference in timesheet ETC and ETC at the Task level.
Agree, it would be Pending ETC.
See also How to Use Organizer - Task where Pending ETC can also be used.
For some clients, I have been removing the Pending ETC from Organizer - Task, and Timesheet Options, and let the PM and Resource have that conversation on how many remaining hours are required on a Task.