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The difference in their transformation probably has to do with how advanced their skill is with karma seals. Since Jigen is like a master he is far more advanced than Kawaki therefore his transformation is far more developed.

Its difficult to say which is which. We know Kawaki isn't Otsutsuki and he can transform just like Jigen does. Although Jigen's dojutsu makes me wonder if he is human or not im guessing he's at least part alien.