There are different points.
- Compared to reseller vps is considered as the best option bcoz it uses its own disk space, RAM, CPU, IP addresses and it can be rebooted independently. Each VPS performs and executes exactly like a stand-alone server. In nearly every perspective you can see a VPS as if it's a dedicated server.
- Virtual Private Server provides features usually reserved for a dedicated server at a more affordable price. An increasing number of web hosting users need more flexibility, custom configurations, and root access, and the concept of a true virtual server fit their needs perfectly.
- With VPS you can create customers and resellers, with Reseller accounts you only can create customers NOT resellers.