The difference between percentage sampling and row sampling in SSIS is both are equivalent. For more detail please check the below reference.
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The Row Sampling transformation is used to obtain a randomly selected data from an input dataset. we can specify the exact size of the output sample, and specify a starting point for the random number generator.
The Percentage Sampling transformation creates a sample data set by selecting a particular percentage of the input rows. The sample data set is a random selection of rows from the transformation input
Both transformations gives random records as output.
Both will take one input and provide two output.
For example If 1000 records as source data then
In Row Sampling, if I take 25 as value then output is 25 random records.
In Percentage Sampling, If I take 25 as value then 25% of 1000 i.e 250 random records will be the output.
Percentage sampling would indicate the percent of records to sample, so if you have 300 records and want to sample 40%, then the result would be 120 records, if you have 800 records and want to sample 10 %, you get 80 records.
Row sampling would indicate the absolute number of rows - If you specify 10 rows, you get 10 rows regardless how many total records are available to sample from.
Hope this will help you !!
Please explain me brief