The difference is
The ISTJ would always follow the rules, no matter what society thinks of it.
The ESTJ however is more concerned with their reputation in society and wouldn't follow the rules if it made them look bad.
For that reason, I heavily prefer ISTJs.
Si-dominants
(like Ni-dominants) are predominantly oriented in their Introverted Perception. They see the world through this "lens" of Pi, and use Te or Fe
(their Je function) only as a means to the end of "preserving" their inner state as defined by Pi.
Si has no concern for "rules" because it is Irrational. Irrational functions make no assumptions or judgments, they simply filter and perceive information. The endgame goal of a Pi-dom's use of Je is to protect the state of their internalized perception of reality, more often than not by inaction, but by action whenever they deem it necessary.
An ESTJ might care about the "rules" in his immediate environment if they integrate his Te, his external judgment of actions and situations based on logic -- these external "rules" may involve social structures and the achievement of status and fame. However, in doing so, he would abandon the internal system of order and objectivity as defined by Ti, and risks behaving in ways that are hypocritical or logically contradictory because they are consistent with his immediate logical surroundings.
Contrast this with a Ti-dominant, who follows a consistent internal system of order and objectivity. All of his actions have an unbiased, logical basis behind them, and he will stalwartly follow these principles to a fault, but risks clashing with the logical rules in his environment in terms of Te.
If you wish to find a relationship between "rule-following" and any type, you should associate it with Rational functions, especially Introverted Rational.