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Service architecture vs regional templates

I would really appreciate any input on the following scenario:

You are planning to implement a mySAP component, let's say Finance, to two different regions where different regulations and legislations apply. In my mind, this could be done in two ways; with or without ESA.

-Without ESA you would create one overarching template with two regional templates.

-With ESA you would create generic services for the common features, and customized services where regional policies influence.

Is this a valid perception?

If so, what are the pros/cons?

Thanks in advance!

BRs/Anne

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