Today I have a little comparison for you, namely essie matte about you (MAY) vs essence matt top coat (MTC). I only own those two, ‘cause how many matte TCs do I need?
I started by applying ten different crème polishes and then adding the two top coats on half of each nail. (The six nails I’m not showing you display exactly the same effect as these four, btw.)
Right after applying them, the top coats are almost identical. The mattifying effect is exactly the same and both have the occasional white speckle, essie more so than essence, though.
After a couple of days I still found them pretty much identical, except for a tiny bit of tipwear on the essence side of a few nails. Considering only the matte effect, nobody would guess that I’m wearing different top coats, though.
In conclusion I’d say: Both look the same to me, but if you tend to wear the same manicure for a week, essence matt top coat might not be stable enough for you. I however, being a two days kinda gal, prefer essence to essie, because it costs a fraction and has less of those funky white speckles.