They are exactly the same as new int?().
If you just assign a variable, you usually will not need it. I would just use:
int? x = null;
eg.
The time that I most often need one of these expressions is a conditional statement, for example
int y = ...;
int? z = condition ? default(int?) : y;
You cannot use nullin this scenario, because the compiler cannot infer the type of expression. (Perhaps this would be a useful addition to the language, mind you ...)