Both are higher priced because of the brand name, but really, Accuphase is going to be the better one, in most cases.
It depends on your preference for sound, as Esoteric is very good and a bit more dynamic, as is ARC, which still make only stereo CD players, and Ayre is very good, a bit more breath-openness than Esoteric, yet Esoteric has a huge sound stage. Then I find my old McCormack UDP-1 to be more warm and palpable, but less dynamic, while Accuphase is near as dynamic, more air, more lush and one might say warm, then how you define warm? If it means to shadow some detail, the McIntosh may sound better to one so disposed. Personally, I am happy with Esoteric, the two I have and I like the Ayre V-5xe for being a bit more smooth, or a air like presence in the upper mid-range, then both are very good and you would need the best preamplifier and a dam good power amplifier to tell much difference.