No definative descripton because the manufacturers insist on calling them different names.
Universal dividing head 'should' have an drive shaft on the head that can drive the input shaft where the division plates fit.
The idea of this is so that the table can be geared to the head so it can do helical indexing.
It can also be fitted with a stand alone gear setup so that as the input shaft is turned it can turn the index plates so they finish up in a different position. This allows you to do what is known as differential indexing where you can do prime numbers that the plates on their own, cannot do.
Plain dividing head is the type that just has the index plates.
Very hard choice whether to have a rotary table or dividing head, both do much of what the other does but both lack all the features of both.
Many people start off with a horizontal / vertical rotary table with the optional index plate set. That will do everything a plain dividing head will do except tilting to do angular work but in some cases what can't be done on the top of the work can be done on the side