PHP memory limit value shown by a WordPress instance at https://example.com/wp-admin > Tools > Site Health > Info (top bar) > Server differs from the Domains > example.com > PHP Settings > memory_limit.
This has been reported as user story EXTWPTOOLK-3564.
WP toolkit does not recognize the WP_MEMORY_LIMIT option. PHP allows you to change the memory limit in PHP settings for the domain where WordPress allows you to set this limit through wp-config, using the WP_MEMORY_LIMIT option. This makes it possible to override the restriction set at the php.ini level (PHP settings).
This is a change of requirements for the WP deployment feature which can be voted here.