EnergyPlus SEER Standard vs SEER User

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You can generally find details for EnergyPlus summary report tables in the Input Output Reference section for the Output:Table:SummaryReports object type that generates the summary reports file. For SEER, there only seems to be one Equipment Summary section table that generates data, and the main difference is that:

The SEER value is calculated using user specified Part Load Factor (PLF) curve used for energy performance calculation and the SEER Default value is calculated using the AHRI Standard 210/240-2008 default PLF curve and cooling coefficient of degradation value of 0.25.

I assume that "SEER User" and "SEER Standard" that you mentioned are "SEER" and "SEER Default" in the description above, respectively.

The other main resource for EnergyPlus summary report tables is the eplustbl.<ext> section of the Output Details and Examples documentation. There is a description for the Equipment Summary section table here as well, but it doesn't appear to mention SEER parameters.