Acros claims an RMS granularity of 7, TMX is 8. There is at least one post I've run across that says Fuji sort of stretched the ratings, using a not readily available developer and rounding down. So, let's say that for all practical purposes, the objective, machine determined granularity is the same. Doesn't mean our eyes can't prefer one grain structure over another, but let's start with objective testing.
The measured, objective, acutance of both films is the same, 200 lpm at 1000:1 contrast. A high solvent developer will reduce that sharpness. Hmmm, maybe "sharpness" should be the word.
Said acutance measurement is "straight", my term. There is also a subjective acutance when the dark/light interface has a reversal of tone. Here, developers can make a difference.
How important said sharpness/acutance is combined with the ability of the optics, I have no idea. I think lpm ratings are glassless, not sure.