I think the difference is volume. In a garden, you can use an extremely high amount of mulch (OM). When you till it into a food plot, you are destroying the soil tilth and introducing oxygen into the soil. The oxygen vastly speeds up action of the aerobic microorganisms and you can actually burn more OM than you are adding. If you have a very high volume of compost to incorporate and do it only once, you may have a net gain.
Personally, I think it is better to build OM from the top down applying it in lesser amounts more frequently. You can introduce manure or compost if you have the time, money, and inclination, but I would top dress it without incorporation. I prefer to grow the OM. This attracts and feeds deer while you are building OM. By using a good choice of crops, you can incorporate the OM without introducing oxygen or disturbing the soil tilth. Plant roots like WR add OM below the surface while the top growth adds OM to the top when it dies. Crops like GHR can add even more OM at deeper levels. Mixing these with clover can help introduce N into the soil. Buckwheat is known as green manure because it scavenges nutrients and decays so quickly releasing them and building OM.
Each year, my crops get better with this approach and I'm using less and less fertilizer.
Thanks,
Jack