AWS Control Tower is basically an extension of Organizations and provide additional control to:

Create

Manage

Distribute

Audit

large number of AWS accounts.

Main concepts, features of Control Tower are

Landing zone – A landing zone is a well-architected, multi-account environment that's based on security and compliance best practices.

It basically creates a solid blue print and starting point to set up your multi-account multi-environment aws accounts.

Landing Zone

Controls – A control (aka guardrail) is a high-level rule that provides ongoing governance for your overall AWS environment.

Account Factory – An Account Factory is a configurable account template that helps to standardize the provisioning of new accounts with pre-approved account configurations.