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As described in this document, the two recommendations are complementary. the motivation for adopting them may be different (for example, commercial, regulatory, altruistic). It has been described elsewhere that retrofitting existing websites for compliance with another set of non-functional requirements is much more costly than complying during the design and development phases. the cost of late implementation (content repair, staff training, redesigning workflow) separately may also be much greater than doing both together, due to the synergies between them.
When a WCAG SC is more comprehensive or demanding than a BP and overlaps it completely, only include the SC in the list, and vice versa.
When starting a new Web project...
This is what projects doing both do not need to worry about if they do the preceding two sets.