The second one ("OSK") is a legacy keyboard while the first one ("tabtip") is the one that should be used, in my opinion.
Normally, Windows will invoke the keyboard when clicking/tapping text boxes with a finger (or pen, when configured). With FMX, it's still painted internally and not a "true" windows edit field with a HWND, right? I see FMX does its own thing in TVirtualKeyboardWin.Create (FMX.Platform.Win.pas), so you can probably use the global variable "VirtualKeyboardWin" and stuff in an implemtation that does not use the hardcoded path to "osk.exe".