The first is the clock. ASS writes fractions of a second in centiseconds, so 0:00:01.50 means one and a half seconds. SRT writes milliseconds. A converter that copies that fractional part across without scaling it turns one and a half seconds into one and five hundredths, and every cue in the file fires early. Here a two digit fraction is read as centiseconds, so 0:00:01.50 becomes 00:00:01,500.
The second is the column order. The fields on a Dialogue line are not fixed by the format. They are declared by the Format line at the top of the events section, and a file that lists them in a different order or omits one is still valid. This converter reads that header and maps the fields accordingly, rather than counting commas and hoping. That also means text containing commas survives, because the text field is taken as everything after the declared fields rather than as one more comma-separated value.
Comment lines are skipped and counted. Those are notes from whoever made the file, usually translator or typesetting remarks, and treating them as dialogue leaves stray lines in the output.