My shorthand description is that Horo in the LN/manga is just more complex and a bit less "2d tsundere" than her anime counterpart.
OTOH... the anime Horo is a LOT more complicated than "average tsundere" 2d (which led me to actually torturously read the Japanese novels before the english translations came out).
So for me, at least the difference is more one of layers/depth - which is just an inherent advantage of the written word.
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