Other than that the zero-address is meant for contract creation and burn address(0x000000000000000000000000000000000000dEaD) meant for burning ether.

I see a lot of implementations using the zero-address for the purpose of burning. and not so much awareness or info about the burn address.

Is there any lower-level EVM based difference between the two for burning tokens?

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Any low-entropy public key is fine to be used as a burn address. I don’t think there is any lower-level EVM-based difference between the two for burning tokens. There are some arguments of benefits of sending it to ENS burn address because you know that funds in that address are there on purpose, not by mistake (because 0 is the default value for all variables on-chain).

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