Difference Between BADI and User Exits/Customer Exits :

1. In user exits we go by general method for enhancements while BADIs we use objects (oops concepts) methods for enhancement. 
2. User exits are used for adding additional functionality to the existing SAP standard transactions. Using User exits we can add additional functionality standard SAP functionality without making any changes to the original code. BADI is a standardized interface for ABAP sources that enables partners and customers to enhance SAP-delivered programs in their namespace. 
3. Business Add-Ins are a new SAP enhancement technique based on ABAP Objects. They can be inserted into the SAP System to accommodate user requirements too specific to be included in the standard delivery. Since specific industries often require special functions, SAP allows you to predefine these points in your software. 
4. As with customer exits two different views are available: 
   In the definition view, an application programmer predefines exit points in a source that allow specific industry sectors, partners, and customers to attach additional software to standard SAP source code without having to modify the original object.
   In the implementation view, the users of Business Add-Ins can customize the logic they need or use a standard logic if one is available.
5. In contrast to customer exits, Business Add-Ins no longer assume a two-level infrastructure (SAP and customer solutions), but instead allow for a multi-level system landscape (SAP, partner, and customer solutions, as well as country versions, industry solutions, and the like). Definitions and implementations of Business Add-Ins can be created at each level within such a system infrastructure.
6. SAP guarantees the upward compatibility of all Business Add-In interfaces. Release upgrades do not affect enhancement calls from within the standard software nor do they affect the validity of call interfaces. You do not have to register Business Add-Ins in SSCR.
7. The Business Add-In enhancement technique differentiates between enhancements that can only be implemented once and enhancements that can be used actively by any number of customers at the same time. In addition, Business Add-Ins can be defined according to filter values. This allows you to control add-in implementation and make it dependent on specific criteria (on a specific Country value, for example).
8. All ABAP sources, screens, GUIs, and table interfaces created using this enhancement technique are defined in a manner that allows customers to include their own enhancements in the standard. A single Business Add-In contains all of the interfaces necessary to implement a specific task.