i am not an authority on either brand. my listening experiences have consisted of a friend's stereo system (luxman) and ces (esoteric).
i would say that the luxman brand, based upon my limited experience is probably warmer than the esoteric products, which i found highly resolving but lacking in body.
the dealer of both brands can correct me if he disagree's with me.
i believe luxman still manufacturers tube gear.
i remember an older amp the 3045, i believe, very tube-like in the classic sense., but i haven't heard their new stuff.
i realize this doesn't address your specific question, but, hopefully, you can make some use of my observations.
i would say that the luxman brand, based upon my limited experience is probably warmer than the esoteric products, which i found highly resolving but lacking in body.
the dealer of both brands can correct me if he disagree's with me.
i believe luxman still manufacturers tube gear.
i remember an older amp the 3045, i believe, very tube-like in the classic sense., but i haven't heard their new stuff.
i realize this doesn't address your specific question, but, hopefully, you can make some use of my observations.