setTimeout

function work() {
  setTimeout(() => {
    const start = Date.now();
    for (let i = 0; i < 1000000000; i++) {}
    const end = Date.now();
    console.log(end - start + 'ms');
  }, 0);
}

console.log('작업 시작!');
work();
console.log('다음 작업');

//작업 시작
//다음 작업
//20582ms

If you write setTimeout() that is running in background, result of work() is turning out last time.

callback function

function work(callback) {
  setTimeout(() => {
    const start = Date.now();
    for (let i = 0; i < 1000000000; i++) {}
    const end = Date.now();
    console.log(end - start + 'ms');
    callback();
  }, 0);
}

console.log('작업 시작!');
work(() => {
  console.log('작업이 끝났어요!')
});
console.log('다음 작업');

But second case result isn't same. result of callback() is last.