I recently analyzed alternative lines for this puzzle on chess.com.
[Event "French Championship"]
[Site "Val d'Isere FRA"]
[Date "2002.08.23"]
[Round "5"]
[White "Almira Fyodorovna Skripchenko"]
[Black "Laurent Fressinet"]
[Result "1-0"]
[SetUp "1"]
[StartPly "4"]
[FEN "4q3/4nkbr/pp1P1r1p/3Np1pP/P5P1/1B3P2/1P6/3R1RK1 w - - 0 35"]
1. d7 Nxd5 2. Bxd5+ Kf8 3. dxe8=B (3. dxe8=R+ Kxe8) (3. dxe8=Q+ Kxe8) 3... Kxe8
Now the nature of the promotion is immaterial (no pun intended), as 3... Kxe8 is inevitably the best reply by Black. The resulting positions are identical and winning for white.
However, the chess.com engine gives (slightly) different evaluations for each of those alternatives, and these differences seem nontrivial.

Notice how the top continuations are identical in each case. Indeed, for 3. dxe8=R+ and 3. dxe8=Q+, then 3... Kxe8 is the only legal move. Thus, each of these two lines must legally converge to one identical position, and they should evaluate identically.
Even for 3. dxe8=B, there is a dramatic dropoff from 3... Kxe8 to other alternatives, which are practically beneath consideration.

So the question remains: why are the evaluations not identical?
Note
I have read that certain underpromotions evaluate more favorably. An opponent might refrain from taking a piece valued less than the queen, or one that delivers no check; this new piece facilitates a faster checkmate. However, no checkmate is imminent here.