Pressure bomb reading gives an information relative to the "tension" of the water circulating between the plant and the air. When the water tension gets higher, we read more negative values. Indirectly, this also indicates that less and less water is going through between the plant and the air.
Sap flow gives an information relative to the "amount" of water circulating between the plant and the air. When the sap flow gets lower, it means directly that less and less water is going through between the plant and the air.
To make an analogy with every day life, water molecules flowing through the plant can be compared with electrons flowing through an electrical wire. In one hand, measuring water tension with a pressure bomb becomes like measuring an electrical tension between 2 points with a Voltmeter when one wants to know the electrical current between those 2 points. In the other hand, measuring water flow between the plant and the air becomes like directly measuring an electrical intensity between 2 points.