I think the line spacing is different in both editors.
How to install a font in Vim in Emacs?
Emacs

.emacs:
== Default Font ==== ;; Font family (set-default-font "DejaVu Sans Mono") ;; Font size (set-face-attribute 'default nil :height 100)
Vim

.vimrc:
" set default font set guifont=DejaVu\ Sans\ Mono\ 10
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