'= Equals' & '!= Not Equals'
Equals filter is used to find records that are equal to a specific value.
For Example, we need to find records of Ordered Quantity that are equal to 2. Here the 'equals' condition filters out other values and displays 2 as shown below

= Not equals filter is used to find records that are not equal to a specific value.
For Example, we need to find records of Tax that are not equal to 0. Hence, the 'not equals' condition filters out the values that are 0, as shown below.

Watch this 80 seconds explanatory video to understand better:
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