The only difference is that you have one additional indirection.
Here, when a tap happens, a function is called that does nothing but call your function:
onTap: () { doSomeAction(); }
While this version directly calls your function. Without the empty redirection in the middle:
onTap: doSomeAction;
You only really need the first version, if your method signatures do not match and you have to do something about it. If you already have a method that has the exact signature required, and you want to do nothing but call it directly, you can just pass it as in version #2. Version #1 in that case is just a lot of unnecessary extra characters.