MIDI pan, CC10, is an instruction to the synth driven by that MIDI track. If the synth outputs a stereo signal, it often uses CC10 to control its own version of panning to its output. Audio pan on a synth or instrument track is done by Sonar to the audio coming out from the synth, just as it would do to a clip on an audio track. The effects of the two could be similar, depending on the exact implementation in the synth.