Answer :
The two are not the same, even if you set x = -2, the second becomes 8, not 0 (your option B is in error as it did not square the negative as it should have).
If you subtract one from the other, you get:
(x + 2)² - (x² + 4)
(x² + 4x + 4) - x² - 4
4x
If you subtract one from the other, you get:
(x + 2)² - (x² + 4)
(x² + 4x + 4) - x² - 4
4x