Content for the two versions is the same
Planescape: Adventures in the Multiverse will be available with the normal and an alternate cover. There is no statement that the content of the alternate cover versions differs in any way, and indeed it looks exactly the same, except for the exterior. This was also the case for all prior products that had alternate covers. Without any announcement from them changing this practice, and with no additional items visible, it is extremely improbable this would be different:
There is a set of painted miniatures that are sold in a limited edition boxed set, but that is an entirely separate purchase from the boxed set.
If what makes you wonder is the high price, Wizards made an announcement on increasing prices. They have track record and experience in charging extra for functionally identical content by making it look different, and limiting the number available. They do it with Magic: the Gathering cards, too. Some people are happy to pay a significant premium to get a special version they can show off or collect.