In both cases, an electron absorbs and re-emits a photon. The difference is in the structure to which the electron belongs. In Rayleigh scattering by the atmosphere, electrons belong to molecules in a random (gaseous) structure in which each molecule moves independently from other molecules. The photon is typically re-emitted with its initial momentum, or the molecule may emit more than one photon, with some recoil to the molecule. Because the molecules in the air have no structural dependence on each other, one can regard this as a particle process. It is described as an incoherent process, leading to scattering (scattered photons have random phase shifts).
In a structured material (a solid), the photon may be transmitted (transparency) or reflected. In a metal, there are free electrons which very readily absorb photons. If the photon is transmitted in one interaction, it will almost immediately be absorbed by another electron. It will almost always end up being reflected (a small proportion will be absorbed, heating the metal).
A photon can only be absorbed by one electron, but we cannot say which electron absorbs and re-emits the electron. According to the laws of quantum mechanics, we have to sum over all the possibilities, using a quantum superposition which is equivalent to wave behaviour. The possible interaction with every possible electron is identical, and it is described as a coherent process (phase shifts for reflected photons are identical). Again, it is a particle process, but calculations in quantum mechanics follow the same maths as wave mechanics (for obscure mathematical reasons which I won't attempt to explain here). Consequently particle processes look like wave processes, and reflection takes place as though the photon were a wave.