I own a pair of the new JBL L100 Classics. They were a little disappointing at first and compared to my brothers L100A’s, don’t go as deep in the bass. The treble on the new L100 are much better, not piercing anymore. I had to add a SVS subwoofer and a 4 band Bellari EQ to be happy with the new L100 Classics. It took me a month to dial in the sound, but now I am very happy.
I haven’t heard the ESS at all so can’t comment. You should definitely listen before you buy. I didn’t with the JBL and wish I did as I wouldn’t have bought them. When you factor in the $4K for the speakers, $300 for the stands, $1K for the sub, $150 for the EQ, you are up to $5450. I could have gotten a great used pair of Legacy speakers from AC for a little less but they don’t come with orange grills.😂