Step 1: Understanding structure of nephron.
The proximal convoluted tubule (PCT) is specialized for maximum reabsorption of useful substances from the filtrate.
Step 2: Cellular lining of PCT.
PCT is lined by cuboidal epithelial cells with numerous microvilli forming a brush border, which increases surface area for reabsorption.
In contrast, the distal convoluted tubule (DCT) has cuboidal cells with fewer microvilli.
Step 3: Conclusion.
Therefore, PCT differs from DCT by being lined with cuboidal cells having many microvilli.