Here, there are already many opinions represented, so one more or less doesn’t really matter.
I would go so far as to say that a proper drywall partition is not only "not inferior" but also significantly superior to a supposedly massive solution with aerated concrete, both in terms of soundproofing and mounting (heavier) furniture in a hanging manner.
I don’t understand why one builds double-shell and then plaster it – standard at Viebrockhaus. A well-made ETICS is certainly fine, which especially includes high-quality plaster. If you don’t like that, that’s something else, but constructing a preference for double-shell construction out of the fact that "in the North" it "has always been done this way" is, in my opinion, wrong. In any case, I would rather go for calcium silicate bricks instead of aerated concrete if insulation is needed anyway.
Last but not least: (I have already written this here several times.) You can build Excel or Calc or Numbers spreadsheets until you’re black in the face, but that won’t reveal to you which offer is better (in terms of cheaper at the same performance). Too much depends on the very specific execution, and no building description in the world provides that level of detail. For you, the decision should be: Do you feel more comfortable with the large established building giant or rather with the smaller regional – possibly family-run – provider? As long as neither supplier botches the job, which I assume, both will deliver you a proper house, probably at very similar prices. (Differences < 10,000 EUR according to the offer I would consider negligible.)