My understanding is that there are two separate extruder motors, so it is not physically the same system for each nozzle. Also, think of all the parts that go into forcing the filament through the nozzle (motor, gears, electronics, etc.) Each one of those parts has manufacturing tolerances and no part is ever perfect. Manufacturing differences from part to part can also add up between the start of the mechanism and the end.
There is a distinct difference on my setup between the two. Maybe others wonāt see the same variance. On my setup, the difference between the 2 is a little over 1%. (Yes, measurements will vary from test to test. Iām doing the best I can. I performed the test 3 times and took the average.) But, letās say for the sake of discussion that the difference between my 2 extruders is 1%. Over 100mm of filament, thatās 1mm of error. And thatās only over 100mm of filament, which is really not a lot of filament. That error will be magnified over longer prints. With 100mm of filament, that equates to roughly 962mm3 of filament. So, now that 1% is 9.62mm3 of a difference in filament volume.
Of course, e-steps are only one calculation. As you say, you can change the extrusion multiplier in the slicer settings. But, what does the slicer and printer use as a base to make all of itās calculations? Filament volume. It wants to know that when it asks for 100mm of filament, the extruder is giving 100mm of filament. If you have the wrong volume (aka length of filament), the slicerās calculations when creating the g-code will all be off.
Some people may not care as much as I do about aesthetically pleasing prints or dimensionally accurate prints. But, the starting point for all extrusion calculations is the e-steps.
To your point about the diameter of the filament, that comes after the e-steps. You will have some filament that is too thick or too thin. I donāt know that Iāve ever seen filament that is exactly 1.75mm in diameter. So, the reason you would use the extrusion multiplier (or tell the slicer the diameter) is to account for the physical filament. If you have filament that is 1.73mm in average diameter, that is the reason to adjust that in the slicer settings. But, the slicer will still count on an extrusion of 100mm of filament being 100mm in length.
In my experience, setting the filament diameter does make a difference in quality and dimensional accuracy. In particular, the tops of prints will be rough if too much filament or have gaps if too little. (The same goes for e-steps.) I take a few measurements of every spool of filament to set the extrusion multiplier in PrusaSlicer.
Should we have to do all this? Of course not. In a perfect world, everything would work perfectly out of the box. But, no individual part (motor, gear, electronic component) or assembly (the entire dual extruder) is perfect.
People donāt have to take this approach if they donāt want to, but Iām trying to help others get better printing experiences. You may not agree with the need to do what Iām suggesting, but you canāt argue that calibrating individual e-steps and individual z-height is a bad thing, especially when someone is having problems.