The first one compiles, the second is a compile-time error, so they can't possibly be the same. You can't use a variable to initialize a constant!
The first one will assign ScoreType(0) to Food, ScoreType(1) to Beverage etc. The value of iota is incremented on each line. Quoting from Spec: Iota:
Within a constant declaration, the predeclared identifier iota represents successive untyped integer constants. Its value is the index of the respective ConstSpec in that constant declaration, starting at zero.
To test it:
fmt.Println(Food)
fmt.Println(Beverage)
fmt.Println(Water)
fmt.Println(Cheese)
Which outputs (try it on the Go Playground):
0
1
2
3
In the second example if you'd use const Kij int = 0 instead of var, it would compile, but would assign 0 to all constants: Kij is not incremented on each line. The above print statements will output (try it on the Go Playground):
0
0
0
0