The most accurate explanation for the differences in the distribution of solar energy on Earth’s surface is:
Earth’s curved shape and tilt on its axis do not allow the sun’s rays to fall evenly on its surface.
This explanation accounts for how the curvature of the Earth results in varying angles at which sunlight strikes the surface, leading to variations in intensity and distribution of solar energy. Additionally, the tilt of the Earth's axis causes seasonal changes and affects how solar energy is distributed at different latitudes throughout the year.
The other options, while they touch on relevant aspects of climate and atmospheric conditions, do not fundamentally address the primary reason for the unequal distribution of solar energy.