Acharya Prashant explains that the fundamental difference between human beings and Artificial Intelligence lies in the possession of a physical body and the resulting ego. He clarifies that spiritual intelligence is the honest ability of the ego to look at itself. Since AI lacks a biological body, it does not possess an ego, which means it cannot experience suffering, love, attachment, or dishonesty. While AI can process data, analyze reports, and even comprehend scriptures like the Bhagavad Gita more efficiently than humans, it cannot be moved or transformed by them because it lacks the 'I-sense' that is a product of biological evolution.