Acrolink and Esoteric Acrolink is the same brand. The difference is that Esoteric is very well known to Germany and they decided when entering the German market to brand it as Esoteric cables.
Quite simple : Esoteric buy from Acrolink, add a huge margin to the wires for their brand name and sell it to no brainer rich buyers...A perfect example of what Hifi business do worse...
I was informed by the local dealer that Esoteric / Acrolink is the brand name that is used in Japan for Acrolink's top of the range Mexcel series. The same cables are marketed outside of Japan solely under the Acrolink name.
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