Common Bearing?
With respect to your #2, maybe not "Never the twain shall meet", but it will be rare when they do. It's called cross track error. I like to think of it this way. If one were in a car rolling down an airport runway, headed for its end, the heading and bearing would be the same. The friction of the tires prevents a crosswind from pushing the car off the runway.On the water, the GPS "draws a line" from point A to point B and memorizes it. Whenever the GPS indicates that wind or current has pushed the boat off the memorized line, all one can do is frequently point the boat in the direction that will get it back on the line. Else the pilot will maintain a compass course that is parallel to the GPS "line". If the run is sufficiently long, the waypoint may be passed at a great distance.Coupling the two so that the GPS feeds course corrections will keep the boat moving along the line although it may not be pointed directly at the target waypoint. Current, wind, and wave action will introduce an element of "crabbing".Bearing is where the boats should be going; heading is where the boat is actually going. No doubt the manuals have a chapter or two on the subject with far more detail than can be included here.