Hi Sat, there's some flexibility here depending on your use case / situation, I largely consider the differences to be at the terminology level and not the implementation level. The bronze layer is usually thought of as being a lossless format conversion from whatever the input is into a Delta Table. You would also usually add columns containing metadata with information like when a row was ingested, the source file, etc.
In the case of files being the input to your ETL pipeline, some people have a directory where all those files land and call that the bronze layer even thought the files are not in Delta Format. Others would call this a landing zone, and consider the bronze layer to be the first Delta Table.