Time Machine to an HFS+ volume uses the "hard links to directories" feature of that filesystem. Time Machine to an APFS volume uses the "snapshot" feature of the newer APFS filesystem. So the structure differs depending upon the format of the backup disk.
Yes.
APFS is preferred by TM. When you start a new backup series with a recent macOS version, it will always format the target disk as APFS (case sensitive) -- even if you've formatted it HFS+ first. If you re-use an older TM disk that already has a backup on it and tell TM to continue to use it, then TM will allow it to stay in HFS+ format.