Difference between

What is the difference between low row and seated row?

Not a whole lot of difference IMO.

Low row is pulled into your lower abdomen.
Seated row is pulled into the upperabdomen.

It’s just a slight various that can help to keep you progressing.

so are they both seated using a low pulley, but the only difference is where on your body you pull to?

That would be my analysis. However, some people view the objective of an exercise slightly different so you may get different opinions on it.