The momentum based physics is better in Madden. Plus, you can't run the same running play over and expect to march down the field w/o any problems (the # of BTKs is unrealistic in ESPN). The controls (imo) feels like butter compared to ESPN (a player's speed rating should be determined by their rating, not how fast you can tap the turbo button->yes, I'm a good button masher).
Extras, franchise mode = Madden
Presentation = ESPN
Sound = ESPN
Graphics = ESPN
Animations = ESPN - gang tackles, Oline/Dline battles, etc. looks more realistic (except for the sprinting animation)
Gameplay = Madden - playbooks, controls, AI, ball physics, momentum based physics > ESPN