Are aggressive attacking and tactical playeing the same? What's the difference? Both look same to me.
They are related, but probably not the same. If you play an opening like the King's Indian you are probably an aggressive, attacking player, but you may rely more on the understanding of the position than on tactical tricks.
Similarly, there are certain types of position where accurate calculation is required but with defensive purposes.
Aggressive and attacking are probably harder to distinguish, though!