Physical comic shops trained us to treat a variant cover as a different object on the wall. Veve often treats a skin as a frame around the same Marvel NFT comic pages.
A practical test
Open both items to the first story page, not the cover. If the lettering, panel grid, and recap match, you are looking at one plot with two shop-window faces. Write that in the record kit so a later reader of your notebook is not misled.
Animated covers still deserve their own line — they are a different object on a shelf photo — but they should not be logged as extra chapters.
Names of characters remain Marvel’s trademarks; we use them only to identify the issue under discussion.