If your control system needs to talk to field devices over an industrial networking fieldbus, the first decision is which protocol your machines actually use. The Delta Tau ACC-72E and the Burkert 00307390/ME43 are both used fieldbus components, but they are built for different network roles. The Delta Tau is a protocol-specific interface card. The Burkert is an Ethernet-oriented gateway. One is likely to fit your setup; the other may be a mismatch for your network.
Quick verdict
Choose the Delta Tau ACC-72E when you need the interface card for the protocol pair it names. Choose the Burkert when you want an Ethernet gateway and the lower price. The Burkert is the less expensive of the two used units.
Comparison
| Delta Tau ACC-72E | Burkert 00307390/ME43 | |
|---|---|---|
| Price | USD 404.99 | USD 249.99 |
| Form factor | Interface card | Fieldbus gateway |
| Protocol focus | CAN/PROFIBUS | Industrial Ethernet |
| Condition | Used | Used |
| Model/MPN | ACC-72E | 00307390/ME43 |
Where each wins
The Delta Tau wins when your control setup needs the card that matches the fieldbus it names. The Burkert wins when you are connecting through Ethernet and want the less expensive gateway. They solve related problems, but the one you need depends on the network you already have.
Product notes
Delta Tau ACC-72E Fieldbus Gateway CAN/PROFIBUS Interface Card

The Delta Tau ACC-72E is the higher-priced of the two, at USD 404.99, and its title is very direct: this is a CAN/PROFIBUS interface card. The model number ACC-72E is consistent with the card name, and the used unit carries a United States country of origin. If your automation system already uses CAN or PROFIBUS, this card is the more obvious match. The limitation is in the protocol story it tells: the title's protocol focus is CAN/PROFIBUS. If your expansion plan is Ethernet-first, this card may not match the direction you are heading. That makes the ACC-72E a focused choice for CAN/PROFIBUS installations rather than a general-purpose gateway.
Burkert 00307390 / ME43 Industrial Ethernet Fieldbus Gateway Used

The Burkert ME43 costs USD 249.99 and is described as a working pull that comes as pictured, which is helpful when you are replacing a failed gateway. Its title makes the intended use clear: an Industrial Ethernet fieldbus gateway. The model and MPN are both 00307390/ME43, so identifying the part is straightforward. The trade-off is the visible protocol direction: the title points toward Ethernet. If your network is Ethernet-based, this is the more direct choice and, at the same time, the lower-priced one. If your network is CAN/PROFIBUS-based, the Delta Tau card is the one that names that protocol.
Final choice by use case
Choose the Delta Tau ACC-72E when your fieldbus is the one this card is built for and your cabinet is set up for an interface card. Choose the Burkert 00307390/ME43 when your connection point is Ethernet and you want the lower-priced used gateway.