When punching a creep in the sandbox you get the total 76 souls. However in the regular play you only get 75 souls when punching the creep, to be able to get the 76 souls you need to shoot the creep until dies and then last hit the soul orb.
Testing this further by changing to the street level map it seems to be random if you get an extra soul or not.
Testing this further by changing to the street level map it seems to be random if you get an extra soul or not.