That's interesting,Tiny.Would you care to go on to say just how the two processes are different?
I've never been called Tiny before, smittims!
I think our attitude to music develops with age so that if we listen to something we haven't heard for about ten years, however well or badly we remember it, we will listen to it differently. For example, so many people outgrow pop music when they get into their 30s, or thereabouts, and a curiosity in classical music arises. When I was much younger, I find atonal music difficult, but now I'm much more receptive.
But if it's a case of listening for the second time to a recently bought CD on the same day, say, then it's more a case of noticing details that had passed by the first time, or appreciating the overall structure better, amongst other things.