The second difference is that when Riku levels up instead of having the choice to give your EXP. to HP, CP, or a Sleight instead you choose between HP, AP or DP.
* HP- Hit Points
CP- Card Points
AP- Attack Points
DP- Dark Points
The seventh difference is that Riku is faster than Sora. When Riku goes to stop he usually ends up sliding. This can be both a positive and negative thing.