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The DC fills some plot holes, expands the storyline and gives the viewer a better understanding of the characters involved. It also contains some improved FX. In total the DC is approx. 14 minutes longer than the Theatrical Version.
Things to note about the 'Theatrical version'. The USA got a substantially cut version of the movie over the rest of the world. For some reason, Tristar Pictures cut parts out which later in the movie are relevant.
For instance, when SuperGirl exits the lake for the first time and lands, she picks up a rock, and squeezes it until it explodes. In the American Theatrical release, this was cut. However, later in the movie when SuperGirl is in the Phantom Zone and she picks up a rock and squeezes it, she can no longer crush it, and it cuts her hand, to show that in the Phantom Zone she has no powers. The original rock crushing scene had relevance to later on in the movie, but for whatever reason, it was cut. And lots of small cuts of that sort of 'quality' were made that really do affect the overall tone. Edit (Coming Soon)