The most accurate distinction between Etruscan society and Roman society from the options provided is:
Etruscans had a more democratic government.
Etruscan society is often characterized by a more decentralized and, at times, more aristocratic political structure, which included elements such as councils and assemblies, whereas early Roman society evolved towards a more structured republican system with a more complex political hierarchy after the establishment of the Roman Republic.
The other statements have some truth but are less clear or less directly comparable:
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Roman art was more realistic: This is generally correct, as Roman sculptures often aimed for realism, while Etruscan art had a different style and emphasis.
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Etruscan architecture was more advanced: While Etruscan architecture was significant and influential, particularly in terms of certain innovations like the use of the arch, Romans later adopted and advanced many architectural techniques.
So, while all statements have a basis in historical fact, the claim about the Etruscan government being more democratic stands out as a more direct difference.