Humans differ from other animals in that they have reason.
Literal
Reason [subject-が] exists [quotative-という] point [in-で] humans [topic-は] other animals [from-と] differ.
理性があるという点で (in the point that they have reason) uses という点で (in that respect). 違っている (differ from) takes と for the thing being compared. A philosophical observation about human nature.