It's no contest for me. The first track accordion is much crisper, with lots of tone and power. The second one sounds distorted and mushy. YMMV and no problem. And Jim-san, you can flat-out play!
Jim...I think you will get a split decision on this poll because different people have different tastes in tone. And everyone is "correct" in that sense. You "like what you like" and so for you the tone is "right."
I would like to use an analogy about the fiddle. I noticed that what I like in a fiddle is not necessarily what someone else, many of them phenomenal players,might like. I have heard fiddlers talk about this subject saying that "such and such player used a very bright fiddle" and how great he was and another guy might use a darker sounding fiddle and how he was great also. What I mean to say is that even if one accordion beats out the other, it really doesn't prove anything--it does not prove that one accordion is "better" than the other. It does not make one "more legit." than the other one. It just means that out of the people who decided to vote, more of them voted for one over the other.
If you tested a different set of listeners, you might get totally different results. Also if a different player played both boxes it could change the result. How a person plays...air pressure, accent, style, all can change the perceive tone of the instrument.
Also I have tested different accordions by the same maker with the same name brand and grade of reeds and noticed differences in tone. So please don't use this experiement to prove that "more people like this builder's accordion more than the other." It really does not work that way.
Now to my pick:
To me the first one has a more meaty or "fat" tone and the second one is brighter and more "slender" tone. (this could also be the result of how far away the mic is and if you changed position slightly in relation to the recording mic.
I know guys that would vote for one and other players who would prefer #2. Personally I like the tone of #1. It seems to sound more like the accordion tone I have heard most of my 39 years of listening to Cajun accordions and players. I might think differently if I heard them in person acoustically because I think sometimes certain instruments record well and others don't. I know some fiddlers who have a "recording fiddle" that they would never consider using live because the tone is not that great live...but it sounds killer miced up in a studio.
They both sound fine but if you are asking my preference of the tones on the recording, I pick #1.
#1 is a Martin with Salpa 1 reeds (yes, it seems fatter and deeper) #2 is an Acadian w/ Binci 1 reeds (this does also seem brighter more slender sounding, good call Chris!).
I love them both, but I've always had a soft spot in my heart for the Acadian. Love em both though, mark my words!
I like #1 better, but it's hard to say why exactly. As others have said, maybe it's more dynamic or cuts through better. #2 sounded like there was less dynamic range, and/or thinner.