Usually when it comes to these kinds of comparison, it's not easy to make one conclusive statement that one is better that the other. Focus should be put on key areas like gameplay, graphics, realism of player abilities, online matches experience and so on. I will give some honest reviews on those key areas basing on my experience playing both games.
I have FIFA 23 on the console as well as eFootball 2023. I am super familiar with the PES and eFootball series, but less so with the FIFA series however my first console game was FIFA 04 but then I discovered PES back in 2003 and never went back to FIFA for most of the time since.
In fairness, I have to say FIFA 23 is quite good. I love eFootball but as I am more into online matches, FIFA 23 is better mainly because of less lag and cross platform console play (PC is isolated), 9.5 for FIFA and 7 for eFootball.
Content wise, FIFA 23 does offer more compared to eFootball. But, in terms of dollar value, eFootball is better because it is expected that the players and items will carry over to eFootball 2024.
In terms of graphics in match play, eFootball 2023 wins it - just way better looking animation (a 9.5 for eFootball and a 8.5 for FIFA 23 console). On field gameplay wise, eFootball is also better. To compare the two, eFootball plays more like a simulator whereas FIFA 23 is more arcade but I can't complain on either. Two different style of play. But speed wise, FIFA 23 doesn't feel like players are on skate :) and is a tad faster than eFootball.
I don't like using the word scripting, as what you can do on field is determined by your positioning and options along with the choice you make - remember, each player has limited abilities so some moves just can't be performed. That's just the way the game is and it is good that way (mirrors real life), otherwise each player card is the same.
Also, there are more things to do online in FIFA 23.
When talking about some minor details you will realize that in FIFA 23; The new grass, some of the new HyperMotion2 animations, the stadium atmosphere and the official screen graphics look the part, but some other animations are subpar and 3D models and faces for several players aren't there yet.