I think the line-spacing is different in both editors.
How can I set the font in Vim to look like 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
emacs GUI is using libxft to render fonts, while GVim uses gtk/pango. There could be difference with font hinting.