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The most relevant different, IMHO, is that the neck pickup of a 22 fret guitar is usually right under the 4x fundamental frequency harmonic node for an open string (i.e. where the 24th fret might sit), where as the neck pickup of a 24 fret guitar is located right where the same 4th harmonic node would be when fretting on the 2nd fret or so (e.g. A Major chord - i.e. where the 26th fret might sit). So the neck pup will respond to the mix of harmonic modes and nodes differently on the two guitars...
I've noticed this! It seems to be especially widely held among guitar makers specializing in relic'd guitars...Some guitar makers claim that relic'd guitars sound better also.
A picture is worth a thousand words.... particularly when it moves.
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...harmonic node for an open string (i.e. where the 24th fret might sit), where as the neck pickup of a 24 fret guitar is located right where the same 4th harmonic node would be when fretting on the 2nd fret or so (e.g. A Major chord - i.e. where the 26th fret might sit).