Objectively the Type S has 355hp Turbo V6 and 354lb torque @ 1,400 rpm vs 302hp and 267 @ 4,000. The ES is not available in AWD with a V6 while the Acura puts that power to all 4 wheels and vectors based on conditions. The difference this makes in real world driving is night and day. The Type S is a Sport sedan and the ES F-Sport is a grandpa car dressed up in younger clothes
Subjectively, I feel like the Acura seats and driving position are much more comfortable. Subjectively, I feel like the Acura seats and driving position are much more comfortable. I think the interior is much sportier looking anterior. The interior makes me feel like I'm in a jet cockpit. Honda has always been at the top for ergonomics. I love the placement of all the controls and it does not distract you from driving when trying to find a button. The ES had a better screen, but Acura made it bigger for 24 so the new ones are possibly better in that regard.