So, another case of rules changing without anyone altering the colour text behind them
From CT, and now T20 we are told that generally Pulse Lasers are military and offensive while Beam Lasers are civilian and defensive.
This was quite true in CT where with a minor penalty to hit (-1) for the Pulse Laser the damage was twice (roll twice if hit) that of the Beam Laser. So on average Pulse Lasers would do just less than twice the damage of Beam Lasers. They were the laser weapon of choice for most cases. Especially since there was no difference in the to hit for the number of lasers as would come later.
With HG came USP values for to hit and penetrating defenses, which changed everything since it now depended on how many weapons you mounted as a battery. But Pulse Lasers were still a bit better because they had a damage table bonus that could allow more criticals and/or a chance against light armor even with the lower USP affecting the to hit and penetrate. So the Pulse Lasers were downgraded a bit but the idea was still there and justifiable. A tougher choice and one that depended more on the likely opposition to be faced but in general Pulse Lasers still ruled smaller ship conflicts.
Now we have T20 which tries to stay faithful to HG and CT but has apparently weakened Pulse Lasers even more. To the point where the idea is no longer supported but has been kept. In fact it looks like there's no real point in most cases for Pulse Lasers. Seems to me what is needed is a return to the HG balance at least. Maybe an armor piercing rating of +5(?) to represent the old +2 from HG? Or perhaps something as simple as saying that each Pulse Laser hit rolls twice for damage to mirror the older CT double damage roll?
Anyway, I have long figured it thusly, more or lessly...
While pulse lasers pack more power into each potential shot there are fewer chances to actually hit. This means you require better gunners and computers to offset the handicap. So they are typically military issue since they have the better trained crew and bigger budget for computers. They are typically used in an offensive role because that is their strength. The pulse laser is cheaper because it is a more bare bones system reliant on the trained crew and computers. Still, some non-military ships will mount them for the extra punch even with the handicap and some military ships will employ them defensively as an option.
On the other hand for those who can't afford highly trained crew and top computers, typically civilian or commercial ships, there are the beam lasers which have more built into the system at a higher cost. Part of the difference is due to a higher rate of fire at less power per shot than the pulse version. That means a better chance to hit but with less damage as the trade off (as represented by the rules). This makes them about equally good for light offense and defense, but since most of those using them are more worried about taking damage they are typically defensive. Many military ships will mount beam lasers as purely defensive systems.
In both cases I see the laser being pulsed, just at different rates, one slow to build a bigger charge for a more powerful beam (the "Pulse" laser) and one rapid to throw more shots for a better chance for a beam to hit (the "Beam" laser). The "Beam" laser isn't a continuous beam in MTU.
"Pulse" laser hits tend to be deep penetrating holes or short rips, while "Beams" do a more superficial scoring line type of damage. Just for colour purposes when describing it.