BetterTouchTool has a different approach, it's not a programming language per se, but lets you write JavaScript or AppleScript code to achieve anything you can do with AutoHotkey, and more. If BTT were available for Windows, I'd never touch AHK again.
Yes, AHK is "lower level" regarding input tracking, so in KM left vs right modifiers aren't properly supported (though there are hackarounds that can make it work)
Then the sripting language is easier for batch editing and various permutations with proper functions and variables (though again KM can be partially hacked around to make it easier)