https://docs.typo3.org/typo3cms/ExtbaseFluidBook/b-ExtbaseReference/Index.html says:
You may wonder why you need to edit both, file ext_localconf.php and file ext_tables.php, to configure a plugin. The reason lays in the architecture of TYPO3: file ext_localconf.php is evaluated in the frontend and file ext_tables.php in the backend. Therefore, in file ext_tables.php we add the entry to the plugin list (for the backend). In addition, the list of controller / action combinations is required at runtime in the frontend - and therefore this must be defined in the file file ext_localconf.php.