The one at Waikumete has:
TIPPETT, JAMES
Plot : Soldiers Burial G Row 2 Plot 12
Surname : TIPPETT
Given Names: JAMES
Age : 58
Date Of Death : 25-Jun-1940
Funeral Director : TILTON OPIE AND PATTINSON LIMITED
Hi Newbe
Here's my "take" on the situation.

I am presuming that James served in WW1 (though I don't see a record on Archway - nor is he listed in Australian forces? Can't see his birth on NZ index either ?)
But his "entitlement" to a "
Soldier's Burial plot" would no doubt have to have been verified in some way, and I would think it likely that the funeral director has had access to details from his Army record.
So the question is, was his age on his Army record, different to his real age ??
[If he'd enlisted say, in 1914, and was actually born in 1877, then his "real" age was 37.
Quite possibly he has "docked" 5 years off that, and presented himself as a 32 year old. ?? ]
Hence ... the cemetery record for "a soldier's burial plot" with age having been taken from Army record.
I would say that the burial locator listings are for the same person ... they've just been given separate entries because of the two different ages. (A transcriber of such records of course is not in a position to determine whether the two James TIPPETT deaths in 1940 are for the same person).

Lu