Absolute maximum rating for power dissipation refers to the package and thermals alone. This means that in order to guarantee that the junction remains below the “survival temperature” of 150C, you could dissipate more power than the highlighted value. Thermal dissipation of a multi-layer board is better than a single layer board, so that’s why the multi-layer board power dissipation number is larger. Absolute maximum doesn’t care about what the chip can actually do, it just looks at the package alone.
This matters more for things like linear regulators and class A/AB RF amplifires which can have dissipation greater than what the package allows.