In A Course In Mathematics For Students of Physics Bamberg & Sternberg refer to objects like $\sigma\,dA$ as densities. You can think of $\sigma\,dA$ as representing, say, the electrical charge on a tiny patch of a surface. This quantity doesn’t depend on the orientation of the surface, nor does the absolute double integral $\int_R\sigma\,dA$.
By contrast, you can view the two-form $f\,dx\wedge dy$ as representing a flux through that same tiny surface patch. Here, the orientation matters: we need to know which side of the surface is “outside” to be able to say which way the flow is going: the value of the double integral $\int_R f\,dx\wedge dy$ depends on the orientation that you’ve chosen for $R$. With the correct choice of orientation, you can indeed have $\int_R\sigma\,dA=\int_R\sigma\,dx\wedge dy$. Choosing the opposite orientation will change the sign of the integral on the right.
These two types of objects behave differently under pullback. For a two-form, we have $$\alpha^*(f\,dx\wedge dy) = (\alpha^*f)(\det J)\,du\wedge dv,$$ where $\alpha = (\alpha_1,\alpha_2)^T$ and $J$ is the Jacobian matrix $$J=\pmatrix{ {\partial\alpha_1\over\partial u} & {\partial\alpha_1\over\partial v} \\ {\partial\alpha_2\over\partial u} & {\partial\alpha_2\over\partial v} }.$$ When $\alpha$ is orientation-preserving ($\det J\gt0$) and one-to-one, then $\int_R \alpha^*(\tau)=\int_{\alpha(R)}\tau$. On the other hand, the pullback of the density $\sigma\,dx\,dy$ is $$\alpha^*(\sigma\,dx\,dy) = (\alpha^*\sigma)\,|\det J|\,du\,dv.$$ The absolute value of the determinant reflects the fact that we don’t care about orientation and we have $\int_R \alpha^*(\sigma\,dx\,dy)=\int_{\alpha(R)}\sigma\,dx\,dy$ without requiring that $\alpha$ be orientation-preserving as we did for the integral of a two-form.