The plaque found in heavy calculus formers differs from that in non-calculus formers in that it has low potassium content. Heavy calculus formers tend to have a higher concentration of calcium and phosphorus in the plaque, which contributes to the formation of dental calculus. In contrast, non-calculus formers have a higher potassium content in the plaque, which does not readily contribute to the mineralization process. The mineral content in both types of plaque is not the same, with heavy calculus formers showing a distinct mineral composition that favors the deposition of calcium and phosphate.