"is" vs. "has been"

Question

Do the following two sentences have the same meaning?

This album is different from the rest of their albums in the way that a whole new sound is incorporated into it.

This album is different from the rest of their albums in the way that a whole new sound has been incorporated into it.

Answer 1

I think both sentences are grammatical, but the second one is better because it explains what has been done (reason ) to make the album special (result). The first sentence just describes the state of things.