K and V are template parameters, they can be any data type the user of Entry wants.
k and v are input parameters of the Entry constructor.  They are being passed in by const reference, and they have default values specified, where K() default-constructs a temp object of type K, and V() default-constructs a temp object of type V.  If the user does not provide explicit input values when creating an Entry object instance, the defaults are used instead.
For example:
Entry<int, int> e1(1, 2);
// K = int, k = 1
// V = int, v = 2
Entry<int, int> e2(1);
// aka Entry<int, int> e2(1, int())
// K = int, k = 1
// V = int, v = 0
Entry<int, int> e3;
// aka Entry<int, int> e3(int(), int())
// K = int, k = 0
// V = int, v = 0
Entry<std::string, std::string> e4("key", "value");
// K = std::string, k = "key"
// V = std::string, v = "value"
Entry<std::string, std::string> e5("key");
// aka Entry<std::string, std::string> e4("key", std::string())
// K = std::string, k = "key"
// V = std::string, v = ""
Entry<std::string, std::string> e6;
// aka Entry<std::string, std::string> e4(std::string(), std::string())
// K = std::string, k = ""
// V = std::string, v = ""