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GRX cranks have an axle the right width for road BBs if you tried to use the MTB one you would either have a too wide BB with the spacers installed or too squished tube between the cups if you don't use the spacers, you can use the MTB cups with no spacers and a road width tube in place of the MTB one.
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and a road width tube in place of the MTB one.
Or just patch the tube. It doesn't have any function relating to the loading of the bearings (like a tube spacer in a bmx bottom bracket would), it only serves to keep crud off the axle and from entering the bearings from the inside. If you are happy that your frame is fairly clean internally then there's really no need for it.
https://www.bike24.com/p2706809.html vs. https://www.bike24.com/p2706823.html
I have no need for 73mm shell compatibility but the MTB BB is a bit cheaper. Is there any reason to get road over MTB BB for GRX cranks? I presume they use the same seals and bearings etc?