The Viewer Access Panel shows
Who has access to a file or package through the rules of their user roles or overrides - meaning they can see it in their File Search, and
Who has access to a file or package through a package share - meaning they received it in their Inbox.
Access Rules
File Access Rules displays the Users who have permissions to view or edit the selected file via their User Role's Access Rules. See User Roles Overview to learn more about file Access Rules.
Package Shares
Package Shares displays the Users who are able to view the selected File or Files because they have had the files shared with them in a Package. Learn more about sharing packages with other users.