Accumulating or Distributing ETFs?

Valid dilemma. It would depend on two things, the size of your portfolio/investment as well as whether you are paying taxes on dividends received.

Should your portfolio be of considerable size and the amount of income generated is meaningful, i.e you can use it to pursue other investments or to support your living expenses, then you should opt for a distributing class. Otherwise, you should perhaps consider an accumulating class, particularly if you have to declare any dividends paid as income in your tax declaration and get taxed on them.