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1. Entity ; Lov is a property of an item where as list item is an item.
2. Column : A list item can have only one column, lov can have one or more columns.
3. Usage :Most commonly a list item used for a limited number of rows e.g. 10 or 25 , but lov used for displaying a large number of data rows which can be filtered and can be created dynamically at run time.
Hope this helps...