Not really as with distributing funds you have to pay fees to buy new shares with dividend income and maybe currency conversion cost which you don’t have with accumulating ETFs. Also when owning an Irish ETF the withholding tax gets reduced from 30% to 15%.
Edit: Source: Nonresident alien investors and Ireland domiciled ETFs - Bogleheads
Meaning the (mostly) lower TER of US ETFs has to cover the above costs. In the end US ETFs propably still win cost wise but it’s not like a terrible mistake to own Irish domiciled accumulating ETFs.