Are there any differences between a repository and a working tree?
These two definitions tell us that a working tree and a repository are projects' files.
It is the repository definition in Github:
A repository contains all of your project's files and each file's revision history. You can discuss and manage your project's work within the repository.
It is the working tree definition in "craftquest" website:
The Working Tree in Git is a directory (and its files and subdirectories) on your file system that is associated with a repository.