I may well be wrong in this but I recall hearing / reading that JBL Hi Fi development work is done with ML amps.
Since ML is Harman's in house high end line this would make sense. Having said that I have partnered ML / JBL on many occasions ( hi fi sales ) in the past and it would be my go to combination. I say this I might add as a long time Accuphase owner.
If it came to it I would be hard pressed to choose between either as both brands follow the same principles of wide band , linear response with practically no voicing.
If I had to choose it would hinge on the phono pre amp and in that ML have it by a squeek. I would have a pair of ML6 and be utterly happy.
In short Dave , you just gotta hear both. Neither will disappoint
Oh of course Pass is not to be ignored in all this either. Great product , great bloke and knows his stuff.
You are really going to have to find yourself a good dealer to get this nailed. A footnote relating to this top end decision making , don't judge any of this kind of gear till its been on for a day or so. Plug it in switch on and forget it for a good 24 hrs. Call it burn in or whatever the character changes significantly , particularly pre amps. Any dealer who knows his stuff will tell you this.
M