Answer: Ichabod Crane comes from a more wealthy, entitled background. He believes in the legend entirely from the moment he first hears it. He is very gullible and his perspective is that of an outsider who believes anything.
Brom Bones' is a local to Sleepy Hollow, and it familiar with lore and legends that surround the town. He uses the legend to trick the gullible Ichabod so he (Bones) can win over Katrina from Ichabod.
Explanation: The difference between their perspectives is Ichabod being a gullible outsider, and Bones being a smart local using the legend to scare off Ichabod.