Hi mark . The short answer is that it really comes down to personal preference. Both are open source, and both are going to work with Home Assistant. However, there are some differences.
ESPHome is owned by NabuCasa, the same organisation that develps Home Assistant. The result being that ESPHome communicates with Home Assistant via native APIs.
Tasmota, on the other hand, is communicates via MQTT. This is a communication protocol that a number of smart home systems can communicate over, but does require you having an MQTT broker somewhere on your network.
I tend to prefer ESPHome now, over Tasmota, due to the tighter integration with Home Assistant. However, both should work.
For a more detailed comparison, you may find this interesting: https://techbreakthroughs.info/esphome-vs-tasmota/