...besides the fact that Rscript is invoked with #!/usr/bin/env Rscript and littler with #!/usr/local/bin/r (on my system) in first line of script file. I've found certain differences in execution speed (seems like littler is a bit slower). 
I've created two dummy scripts, ran each 1000 times and compared average execution time.
Here's the Rscript file:
#!/usr/bin/env Rscript
btime <- proc.time()
x <- rnorm(100)
print(x)
print(plot(x))
etime <- proc.time()
tm <- etime - btime
sink(file = "rscript.r.out", append = TRUE)
cat(paste(tm[1:3], collapse = ";"), "\n")
sink()
print(tm)
and here's the littler file:
#!/usr/local/bin/r
btime <- proc.time()
x <- rnorm(100)
print(x)
print(plot(x))
etime <- proc.time()
tm <- etime - btime
sink(file = "little.r.out", append = TRUE)
cat(paste(tm[1:3], collapse = ";"), "\n")
sink()
print(tm)
As you can see, they are almost identical (first line and sink file argument differ). Output is sinked to text file, hence imported in R with read.table. I've created bash script to execute each script 1000 times, then calculated averages.
Here's bash script:
for i in `seq 1000`
do
./$1
echo "####################"
echo "Iteration #$i"
echo "####################"
done
And the results are:
# littler script
> mean(lit)
    user   system  elapsed 
0.489327 0.035458 0.588647 
> sapply(lit, median)
   L1    L2    L3 
0.490 0.036 0.609 
# Rscript
> mean(rsc)
    user   system  elapsed 
0.219334 0.008042 0.274017 
> sapply(rsc, median)
   R1    R2    R3 
0.220 0.007 0.258 
Long story short: beside (obvious) execution-time difference, is there some other difference? More important question is: why should/shouldn't you prefer littler over Rscript (or vice versa)?
 
     
     
    