I've listened to Esoteric amps driving Focal speakers in my dealer's showroom several times.
In my view, their presentation is dry, transparent and neutral, as opposed to warm, organic or pacy (when paired with Esoteric SACD and network players).
Quite similar to the Swiss brand Soulutions, if you've ever heard these amps.
Very well made and with a type of sound that will appeal to those who value neutrality and transparency.
One thing to note is that they've priced themselves very close to their Accuphase peers, at least here in Singapore.
So their class A amp is rated at 30WPC and costs about the same as the 30W Class A Accuphase (I think it's th E-650 now). I'm guessing that Accuphase's perceived higher resale value and possibly more established reputation when it comes to building amps might play a part when it comes to choosing between the two brands.