To me anyway.
cmake/kconfig.cmake references kconfig.py via ${PROJECT_SOURCE_DIR}/scripts/kconfig/kconfig.py, while you have e.g. include(${ZEPHYR_BASE}/boards/common/pyocd.board.cmake) in other places.
Looking at https://github.com/zephyrproject-rtos/zephyr/blob/master/cmake/app/boilerplate.cmake#L75, they seem to be synonyms.
@SebastianBoe pointed out that PROJECT_SOURCE_DIR is a standard CMake variable, so maybe it's added as a synonym for ZEPHYR_BASE for people who are familiar with CMake. Would be nice to have it documented if that's it.