The only difference is the TQ backplane has a chip that can support the SES2 function.
If you use a SAS motherboard (X7DB3, X7DBR-3, etc.) you should use IPASS to four SATA & one sideband cable (CBL-0097L-02, CBL-0118L-02, CBL-0119L-02, or CBL-0137L-02). The sideband is for the SES2 function.
If you use SATA ports on an X7 motherboard (using the ESB2 controller), you can connect the 8-pin cable (CBL-0157L) from the "SGPIO" connector on motherboard to the "sideband" connector on the backplane to support enclosure management.