It's true, STS is built on top of Eclipse. The difference is only related to another products support from the STS installation, like Roo, Pivotal tc Server, Cloud Foundry and getting started guides, but you could also include this features in your Eclipse installation.
So STS gives a complete solution around Spring features and simplifies the developer environment install, that's the key difference.
As Martin Lippert explains in the forums:
"So you can end-up having the same features in STS and your existing
Eclipse installation after installing the STS features into it."
You could find more details on the Spring forums.
Details on features: STS features and Spring IDE plugin features.
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