One major difference to realize is that even if you have your Outlook Configuration sync direction set to Sync both ways, Person Accounts will NOT be created in Salesforce from a Contact record in Outlook.
This also means that Business Account Contacts will not be created. Salesforce, however; WILL create Contact records in Outlook. If the Person Account exists in both Outlook and Salesforce they will be updated in both directions.
How Person Accounts and Contacts will sync:
-If a Business Account Contact exists in both Salesforce and Outlook and the Company field in Outlook has a value then the two records will update both ways.
-If the Company field in Outlook is blank the plug-in will look for a matching Person Account in Salesforce. If there is no matching Person Account the record will not synced.
-If a Person Account is deleted in Salesforce it may be recreated if the Outlook Contact is updated prior to the next sync or if the configuration is set to sync both ways and the conflict resolution is Outlook Always Wins.
-If the Company Field in Outlook on a Person Account has a value then the record will not match with the Salesforce Person Account and will be sent to your Unresolved Items.
The second major difference is that Salesforce for Outlook can only sync with Person Account specific fields on the record. If you utilize any other Account only fields (Billing Address and Shipping Address related fields for instance) these fields will not be able to sync to the Contact in Outlook. This is especially important if you organization utilizes any third-party syncing integrations to your Person Accounts.
Note: Only fields on the contact side of the person account can be mapped / synced.
Can I sync person accounts using Salesforce for Outlook?