There’s one key difference: with sudo -e, the editor runs as your user, not as root; with sudo vim, the editor runs as root. This has a number of consequences; one of them is that with sudo -e, you’ll get your own editor setup; another is that with sudo -e, you won’t risk making other changes to root-owned files.
See also How to properly edit system files (as root) in GUI (and CLI) in Gnu/Linux?