Can Google differentiate between directory backlinks vs actual content?

I have a competitor with an obscene number of backlinks, compared to everyone else. 400 instead of like 20-30 that is the norm. Most of them seem to be directories. There are very very few that have actual content where it's embedded in. It seems like whoever did their SEO just signed up for as many directories as possible.

My questions is can google tell the difference? Some of them have fairly high DRs. What is the evidence for your answer or it is pure speculation?