How many points of conflict between Abhidhamma and EBTs?
Bhante Sujato made a nice little booklet which might answer your question, you can find it here:
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The Abhidhamma is not a competing philosophy, but a summary:
“The dynamic that stands behind this trajectory is the wish to summarize the teachings, to arrive at a succinct but still complete presentation
of the essentials of the Dharma. The function of such a presentation lies
in its providing a guide for practice and a basis for group recitation as a
way of ensuring harmony among the disciples after the teacher’s death.
It is because of this thrust towards comprehensive summarizing that several of the lists surveyed in this chapter have had such an impact on the
emergence of the Abhidharma. I will examine other related dynamics
that contributed to the “dawn” of the Abhidharma in the next chapters.”
—Analayo, “The Dawn of Abhidharma,” chap. 1
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