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An Account Site Contact is a contact for an Account doing operations only at a particular site.
and can do transactions using that site only (not always). I think even the Sales Order Form, Defaults the Site when you select a Account Site Contact.
Whereas Account Contact can do operations for the Account at various account sites.
Technically hz_cust_account_roles stores the Account Contact details , and if cust_acct_site_id is populated it signifies its a account site contact.
An Org Contact (Party layer) can also be created at a Party Site level.