They are both excellent speakers. I don't think the comparison is fair though - rather different animals. Merlin is two way and ATC is three way. You would be better to compare the Merlin to an Active ATC SCM20 or passive SCM20 Tower.
The Active 100 will play extremely loud and dynamic - suitable for a large "North American" type space. ATC is ported in a way to increase efficiency rather than extend the bass (it has a 12" pro woofer). ATC 100 is rather an ugly beast while a slim Merlin VSM two way tower is real nice looking. For domestic use most people (and their wives)would probably be happier with Merlin VSM over an ATC 100. Musicians or those that crave "live" type sound levels and highly realistic percussion with little care for aesthetics may be happier with the 100's.
FWIW: Both designs have wide and even dispersion. Both have been produced for a great many years. Either will be a great choice for anyone serious about soudn quality.
The Active 100 will play extremely loud and dynamic - suitable for a large "North American" type space. ATC is ported in a way to increase efficiency rather than extend the bass (it has a 12" pro woofer). ATC 100 is rather an ugly beast while a slim Merlin VSM two way tower is real nice looking. For domestic use most people (and their wives)would probably be happier with Merlin VSM over an ATC 100. Musicians or those that crave "live" type sound levels and highly realistic percussion with little care for aesthetics may be happier with the 100's.
FWIW: Both designs have wide and even dispersion. Both have been produced for a great many years. Either will be a great choice for anyone serious about soudn quality.