These serve different purposes, and you might want both.
Barnes & Noble Press (formerly Nook Press) is Barnes & Noble's self-publishing platform. Its primary advantage is that B&N-published titles get preferential treatment for placement in Barnes & Noble physical stores and on BN.com. If getting your book onto the shelves of the last major chain bookstore in America matters to you, B&N Press is worth using.
IngramSpark is the indie author's gateway to the global wholesale distribution network. Ingram is the largest book distributor in the world. When a bookstore, library, or online retailer needs to order a book, they usually order through Ingram. Having your book in the Ingram catalog means it is orderable by virtually any bookstore or library on the planet.
The practical difference: B&N Press gets you into one store (a very large, very important one). IngramSpark gets you into everything else.
The setup details: B&N Press is free to use with no upload fees. IngramSpark removed their upload and revision fees, making it also free to set up. Both require you to provide your own ISBN (or accept a free one that lists the platform as publisher, which I do not recommend).
Royalties differ. B&N Press pays a percentage of list price for print sales through their stores. IngramSpark operates on a wholesale discount model: you set a list price, choose a wholesale discount (typically 55% for bookstore distribution), and your royalty is whatever is left after the discount and print cost. The per-unit royalty through IngramSpark is lower than KDP, but the reach is significantly wider.
My recommendation for most authors: use KDP Print for Amazon (highest royalty, fastest delivery), IngramSpark for global distribution and bookstore/library access, and B&N Press if getting into Barnes & Noble physical stores is a specific goal. Yes, this means managing your book on three platforms. It takes about thirty extra minutes of setup per title and is worth every second.
One important detail about IngramSpark and bookstores: just being in the Ingram catalog does not guarantee bookstore placement. Bookstores order titles they think will sell, and they prefer books from publishers they recognize. To increase your chances, set a 55% wholesale discount (the industry standard that bookstores expect) and enable returnability. Returnability means the bookstore can send unsold copies back, which is how traditionally published books work. Without returnability, most bookstores will not stock your title because they do not want to take the risk of being stuck with inventory. The trade-off is that you bear the cost of returns, but in practice, returns on well-targeted indie titles are minimal.
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