Power of Love = power tied to Buccaneer DNA (Sanji) and ancestry (Gaban)
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I don't think its DNA based tho
Im seeing power of love as an alternative Conqueror's coating rn, but perhaps it was so much known and talked about among the Buccaneers that it was more common to see only them using it specifically. Sun God Nika was mainly a buccaneer tale btw which adds up to this idea..
I think anyone can use it but obviously it's rare because not everyone is able reach that mindset. Compared to CoC, which is something you need to be born with
Imo it all conveys into Haki, because Haki is willpower, and love shouldn't be that much different from that, but instead a level ahead of it.
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Sanji's fire based abilities are product of Power of Love.
This makes sense for me, Sanji has always tied his flames to his passion. "My passion surpasses the temperature of flame"
If even Queen couldn't explain why do Sanji casually sets himself on fire, then PoL might be the case. Not mentioning that Oda still hinted about Sanji's flames in SBS 103 if im not mistaken.