In your case two voltages come in to play 3.3V and Ground. 3.3V will always be 3.3V, Ground will always be Ground, however GPIO2 can be 3.3V or Ground.
When you connect the buzzer between GPIO2 and Ground there could be 3.3V across it (GPIO2 high) and it will buzz, or 0V across it (GPIO2 low) and it will not.
With the buzzer between 3.3V and GPIO2 there could be 0V across it (GPIO2 is high) and it will not buzz or 3.3V across it (GPIO2 is low) and it will buzz.
To answer your question: There is no difference between the two connection methods with regard to the current that will flow and that’s the thing that will do damage to the ESP.
The important question for both connection methods is how much current is flowing through the GPIO? The GPIOS are good for 12mA so you should add resistors to limit the current to this.