The difference between the two variables is that one is for the physical CPU and the other for the logical CPU.
In other words, one (CPU%) is a software value which is from the software control blocks, and the other (CPU%LPAR), is a hardware value,
from the DIAGNOSE command.
So for instance, if there is a box which has 2 CPs, and there is an LPAR using 1.5 CPs, the hardware states that only 3/4 (or 75%), is being used,
while the software states that 100% is being used.
When looking at CPU%LPAR, this figure will always be the same as, or lower then CPU%.