When naming, apart from TNC rules we also try to include other information that describes the rom at hand. Sometimes this can be cryptic to someone less familiar with a system. You have a good and valid question there. Here goes:

These two ROMs aren't actually that hard to find, they also exist in the MAME software list.
https://github.com/mamedev/mame/blob/master/hash/jaguar.xmlJ9093E is the actual retail release by Telegames. This number is the game serial, see it
on scan here. In most cases where we have to use [more info] tags with weird numbers like these, the contained info is a serial (or ringcode when viewing CDs in TOSEC ISO). This is used when more than one version of the game in question is known.
Not much is known about the
xx0327. It appears to be a prototype. Quite obviously this didn't have a proper serial number, however, many prototypes have a handwritten or printed date on their label. In this case, it seems that this build was made on 27 March, year not mentioned. Hence xx0327.
Software list entry has this to say about it:
<!-- The following are roms that have been leaked onto the internet, but don't seem to be proper dumps of cartridges.
These have been converted to j64 format with the universal header -->
<software name="breakoutp" cloneof="breakout" supported="no">
<description>Breakout 2000 (Prototype, xx0327)</description>
<year>1996</year>
<publisher>Telegames</publisher>
<part name="cart" interface="jaguar_cart">
<dataarea name="rom" size="2097152">
<rom name="breakout2000 (prototype) 3-27.j64" size="2097152" crc="20dbff9f" sha1="c8f29d04dacce1a83a1c93ab351737795d0f55db" offset="000000" status="baddump" />
</dataarea>
</part>
</software>
Therefore, if you are only looking for retail set, the one you need is J9093E. I am not very familiar with Jaguar, but AFAIK there are no regions in its' carts.
In addition, I feel that creator of the dat should have included the information that the xx0327 is a prototype, as this possibility exists in TNC and would have allowed immediate recognition of this fact. I will amend for the next TOSEC release, so it will be clearer in the future.