At first glance, the two look so familiar (at least to me).
Yet per the documentation:
A record set is of the 'dataset' parameter data type, is transportable, and supports the User defined value input mode for GP task settings.
The schema of a record set contains the definition of one or more fields:
When the model tool dialog box is opened, records and attributes can be entered.
A quick tour of using Feature Set and Record Set—Help | ArcGIS Desktop
A Value Table is a parameter of a GP tool that uses a multicolumn table of the 'Value Tables', are non-transportable, and their Input mode will be fixed to Constant value for GP task settings.
The task will use the value you supplied for the parameter when you created the GP result.
it will not become a task parameter when the service is published.
If you need your client to enter values rather than using the constant value, you'll need to modify your model or script so that it uses other data types besides Value Table.
Input modes and parameter data types—Documentation | ArcGIS Enterprise
