What is the difference between using img tag src attribute in HTML to display image and styling it in CSS?

Result is the same, but I guess there is difference between using img tag src attribute in HTML for setting image and styling image in CSS. For example:

In HTML:

<img src="//notrealdomain.com/some.png">

and

In HTML:

<img id="my-pic" src="">

In CSS:

#my-pic {
    background-image: url(//notrealdomain.com/some.png)
}


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