WhyQ: Why "line 25"?
A: Because both throw and throw ex rethrow the exception from that point.
WhyQ: Why is there no difference in this case?
A: Because there aren't any more stack frames in the stack trace to reset.
HowQ: How can we see the difference?
OkayQ: Okay, you say both will throw the exception from that point. What if I want to maintain the original line number?
A: In this case, you can use ExceptionDispatchInfo.Capture(ex).Throw(); as explained in How to rethrow InnerException without losing stack trace in C#?: