Great point Bronco... there is no difference. It is accumulating points (the object if a pin is not obtained). You can wrestle out the length of a match for 1)working moves 2) warming up for a fierce match next round 3) loosening up tight/strained muscles from a previous match/practice. A pin can be achieved and points can also. Accumulating points is not always taunting.
Now, it is illegal to let a wrestler up directly off his back. However, much like in our practices (where niether kid benefits from staying in 1 pinning combo for the entire 30 sec-2min of live wrestling scramble) once back points have been obtained and a pin is inevitable you can "roll your opponent through" allowing him to belly down prior to cutting him to his feet. We often do this to keep the flow of wrestling going through live scrambles. The same can be applied to a match.