Table 3 (Comparing form library and list templates) of msdn article Building SharePoint Applications with InfoPath 2010 (Part 1 of 2) states that:
- support for custom code is available for a Form Library Template but not a List template
- Infopath Filler as offline client is available for Form Library template but only Sharepoint Workspace for a List Template
- digital signatures are available for a Form Library Template but not for a List Template
I'd like to understand under-the-hood things better for and before making decisions in selecting and using the right Infopath form template for my tasks.