Seat ABF and VW ABF engines have different tappets (Seat are lighter) and different cams. KR engines have slightly different heads than ABF heads. KR engines are a shorter stroke than the ABF engine.
ABF exhaust ports flow more than KR (by quite a lot actually). The combustion chamber shape is better on the ABF and the valves are also less shrouded. The ABF is a tall block, so has longer rods. The ABF also has a slightly hotter camset. The KR inlet ports are larger and flow more than the ABF ones. The engines are very similar but when you look carefully, there's still a lot of small differences.
I certainly noticed a less revvy engine since putting in VW tappets and KR came. As son as i have some finances available i'm going to fit SEAT tappets and re-fit my Seat ABF cams.