ESPHome works with Home Assistant via API, so removes the MQTT layer of tasmota. This improves performance and points of failure.
I have found ESPHOME to be more stable than tasmota (8.5 through 9.0.1) on all my devices. No random reboots, freezing, network drops....
The configuration is a bit more complex that tasmota, using yaml files instead of the tasmota GUI.
Would be great to see this option on Athom items, but really not a deal breaker, most people using ESPHome are likely comfortable replacing tasmota firmware. Would save me 10 mins per device setup though 😁