All sorts of factors... mainly tread design and tread compound. Factors like dimensions and inflation are somewhat moot when comparing RR of different tires since testers will eliminate as many variables as possible (using same size, inflation etc.).
AT tires will generally have higher rolling resistance than road tires, but not always. Weight is also somewhat irrelevent. Most passenger-rated tires, for example, weigh roughly the same and the few pounds difference between brands are peanuts compared to, say, a 5,000lb truck!
I agree with Consumer Reports on this (which is rare for me). Manufacturers should include RR as one of the specs of their tires, but the problem is that there's no standardized way of measuring it from what I understand.