Regarding the seven layer OSI networking model, which two layers are different between Ethernet and...

According to the Lecture 3 - Radio Frequency and Antenna Fundamentals - Part 2 document3, two layers that are different between Ethernet and Wi-Fi in the OSI networking model are:

Media access control (MAC) sub-layer, which is part of the data link layer and defines how devices access and share the wireless medium.

Physical layer, which defines how data is encoded and transmitted over the wireless medium.

References: http://faculty.georgebrown.ca/~jolenewa/courses/comp3049-intermediate-wirel/lecture-3—radio-frequency.pdf