I think it’s basically the same, but what build target should I select? Or is there really difference between them?
For example the “Android 2.2” or “Google APIs” for the same Platform and API Level?

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If you application uses a google API, such as Google Maps, you will need the Google API version. I have not encountered a commercial device that does not include that build, but the raw open source Android does not include the Google API because it contains proprietary non-open source code from google.
If you do not use any of these API’s it will not matter which one you choose. But if you are using any of the google apis you must use the google build.