Is it worth it to invest in an accumulating Irish-domiciled ETF if I'm planning to buy and hold long term (and not rely on dividend earnings)?

From my understanding the 15% tax on dividends applies when the dividends are paid out to a foreign entity. But if the ETF automatically reinvests the dividends then does it mean the tax doesnt apply since it doesnt go to a foreign entity? Hence would it be better to invest in an accumulating ETF domiciled in the US (so can rely on td ameritrade and low fees lol instead of SCB or IB)?