A refractometer measures the refraction of light through a sugar solution. This is measured in Brix or Plato, interchangeable for our purposes.
With a simple sugar solution, the SG scale they helpfully provide is usable. But, we brewers don't deal in simple sugars. We've got things like maltose in there as well. 1.04 is a common default correction factor for beer wort.
All's well and good for pre-fermentation. Once alcohol joins the party, it starts to skew the light making it appear to be a higher concentration of sugar. The calculators account for this. Knowing the OG and apparent current SG in Bx, the calculator figures out the true sugar concentration. The SG scale on the refractometer doesn't have any idea it's being tricked by the alcohol.
Takeaway:
Refractometers measure simple sugar water solutions in Brix. The SG scale assumes this simple sugar water solution.
Calculators can compensate for the presence of complex sugars and alcohol.
Measure and record in Brix. Convert to SG.