The same item may be considered Assistive Technology for one student, but for another is just technology; what makes this distinction?

The answer is based upon the need. If a student requires it to increase, maintain or improve their functional capabilities, it is defined by educational law as Assistive Technology. If it is technology that the entire class uses, or just a preference; it is probably just technology. For example, if all students are using a Chromebook to type a paper, for most that is just technology. However; if a particular student is unable to write without access to a keyboard, the same tool would be assistive technology for that student.