This study presents a comparative analysis of Samsung lithium-ion batteries, which are the INR21700 30T high-power (HP) cell and INR21700 50E high-energy (HE) cell, examining their design differences and performance characteristics. Based on teardown data reported in literature, the HP cell features higher porosity, thicker current collectors, and thinner electrode coatings compared to the HE cell, while the HE cell incorporates approximately 6% silicon oxide in its graphite anode for increased energy density. Cell-level characterization test results demonstrated superior rate capability of the HP cell, maintaining 93.8% of its capacity at 2C discharge, while the HE cell retained 93.4% at 1.6C. The HP cell also exhibited better cycle life stability due to its silicon-free design. Pseudo-two-dimensional (P2D) models were constructed using both teardown experimental parameters and adjusted parameters. Simulation results revealed significant discrepancies using teardown parameters, particularly at high C-rates, with HP cell capacity overestimated by 6.22% at 2C and HE cell capacity underestimated by 12.38% at 1.6C. After parameter adjustment, simulation accuracy improved to within ±2% for most conditions. However, these required adjustments highlight limitations of the P2D model to fully represent actual physical processes using experimentally measured parameters.