Yea, the first one is the amount of bonus healing from spells.
The second one is the amount of bonus damage Ethereal targets take from spell damage and magic attacks (most spellcaster type units deal "Magic" damage).
Notice they're both a x1.66 multiplier. You can modify this to be whatever you like.
In fact, if you make it ".50" that means Banished targets take 50% damage from spells (or healing, if you change that too)
Modifying this would give Ethereal targets from Banish very interesting effects.
It could be used to deny something healing, to amplify damage, or to protect targets from a % of spell damage, depending on how you change it.