1.SQL is a programming language while T-SQL is an extension to SQL.
2.T-SQL is proprietary while SQL is an open format.
3.T-SQL contains procedural programming, local variable, and such while SQL does not.
4.T-SQL is Turing complete while SQL is not.
5.T-SQL has a different implementation of DELETE and UPDATE than SQL.
6.T-SQL is best if you use Microsoft SQL servers