DAX ALLEXCEPT vs ALL & VALUES

Hi have a pivot table where I have used ;

 justItemAll_Values:=CALCULATE( [Tsales], ALL( Table1) , VALUES( Table1[Item]))

and

     JustItemAllXcept:=CALCULATE( [Tsales] , ALLEXCEPT(Table1,Table1[Item]))

in the pivot these both give the same result a total for the items ignore everything else, this is attached,
but if I go to studio or Table Edit DAX and run the following

EVALUATE
ADDCOLUMNS( Table1,
"N", CALCULATE( [Tsales] , ALLEXCEPT(Table1,Table1[Item])))

EVALUATE
ADDCOLUMNS( Table1,
"M", CALCULATE( [Tsales], ALL( Table1), VALUES( Table1[Item] ) ))



I get two different result the all values seems to ignore the values and bring back the overall total? what am I doing wrong?

Richard.