After Rebbe reduced TSBP so much, it was later perceived that it needed to be somehow expanded elaborated upon.
The Tosefta preserved Rebbe's format and expanded the material
The M'chilta / Sifra / Sifrei restored the old sequence and preserved D'rash Format as opposed to P'sak format.
While M'chilta / Sifra / Sifrei used the old format, the material was updated.
Later the 2 Talmudin provided the ultimate expansion of their common denominator, the Mishnah.
** BE"H I will demonstrate a simple case of the same P'sak adhering to the 2 different formats [templates] as per context.
Shalom and Regards,