How to convert Android's DP to Flutter's LP? What is the difference between DP and LP?

According to the documentation (window.devicePixelRatio and Flutter for Android Developers), there is no difference between DP and LP.

Device pixels are also referred to as physical pixels. Logical pixels are also referred to as device-independent or resolution-independent pixels.

Flutter doesn’t have dps but there are logical pixels, which are basically the same as device-independent pixels. The so-called devicePixelRatio expresses the ratio of physical pixels in a single logical pixel.