Yes and No. The primary difference is the mental state of the people involved. If however an outsider saw still photos or observed a video clip they would not know the difference between sex and making love. Also one must bear in mind there is no "one way" to make love. One couple's kinky act is a standard session for another couple.
There is an old Eddie Murphy joke where he talks about a guy whose wife catches him with another woman. The man says: "Ok, I had sex with her! But I make love to you!"