They’re usually used interchangeably.
For what I understand, PPI is pixels per inch in a digital image, and DPI are dots per inch on a printed image. So we can use PPI or DPI for the same image depending on whether its on our computer screen (PPI) or printed on a sheet of paper (DPI).
How much someone scales the display is of course subjective. I could use a 32 inch 4K monitor at 100% scale but it would be uncomfortable to read.
The Windows operating system used 96 DPI/PPI as a default (Mac was 72 DPI/PPI) and a 23 inch monitor at 1080p is exactly 96 PPI. So it’s no accident I like PPI at the mid-90s.
The reason I used a 24 inch monitor, instead of a 23 inch monitor, as an example it’s because I have a monitor that size.