Moisture content and water content describe the same thing: what percentage of the sample is water. Only water (H2O) counts, not volatile organic solvents like ethanol.
In reports moisture content and water content are swapped freely. For the fuller methods and formulas, see the water content entry.
Relation to water content
They are identical in value and definition, differing only in wording. If the sample contains only water it approximates LOD; with other solvents LOD reads higher. The DCT-A, ERT-C and UWE-100 each fit a different moisture scenario.