Genetic difference. Just like people who can raise one eyebrow. Not all of us have the same muscle control. Likely a leftover from days where we could point our ears towards a sound like small-eared dogs can.
Tongue rolling is the ability to roll the lateral edges of the tongue upwards into a tube. The tongue's intrinsic muscles allow some people to form their tongues into specific shapes. Rolling the tongue into a tube shape is often described as a dominant trait with simple Mendelian inheritance, and it is commonly referenced in introductory and genetic biology courses, although there is some disagreement.[1]