They are the same. Basically 削り節 is shreds of かつお節.
In the past people buy a piece of かつお節, and shave then into think slices using a plane like device. But these days shredded かつお節 =削り節 is far more popular, because it is handy. They are sold in plastic bags.
In other words, かつお節 can refer both to thin shaved pieces and block-type one which is not so common in these days, whereas 削り節 is not used for the latter.
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