Completely different sounding drivers with different objectives and design criteria. The Accutons are extremely revealing but have some resonances that need to be accounted for by the crossover design or they can sound overly analytical or even stressful. With properly optimized crossover design they can perform superbly, system matching is also critical for best performance. The Dynaudio Esotar has a much sweeter tonal balance, is more forgiving in nature, and can be used with simpler crossover designs. Ultimately not quite as revealing as the Accutons but some find the Esotar to have a more engaging and naturally musical quality. With drivers at this high level they are both excellent but have different requirements in crossover design to get the most of their sonic potential. Can't really advise strictly on drivers, need to consider the entire package including crossover design and supporting gear. Best choice will depend upon individual preference and desired system goals.
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