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to kill good ideas, you need some in the first place, and judjing by the past 3 expansion, you don't(you = CCP, not you personnaly)

Not really someone that posts on forums alot, but for this I had to speak up.

The ESS is an incredibly over-complicated deployable that nerfs the crap out of ratters.
Like most of the other people are saying here, it is a mindless nerf to nullsec ratting (the only reason you would be doing nullsec ratting is to pay for your PVP ships/losses)
Thus, from the answers to the questions asked here, we can see that this is an atrocious mod.

I can understand why CCP thought this would shake things up, but it is absolutely just a nerf to ratting income, with a LOT of aspects to make it super annoying to try and rat going forward.
Should anyone actually use it in system (friendly or enemy) it will be a loss for anyone not getting to the ESS first.

The chances that anyone will 'share the loot' is effectively 0%. If you think otherwise, catch a wake up - this is EVE...

Thus, friendly toon drops this - all bounties are decreased to 80%.
Lets assume it will take about an hour with a few people ratting to boost to 105%, as a dev posted.
Woah, epic bonus... NOT!

Riiight... then we get to roaming bubble-immune enemies in inties or cloaky strategic cruisers. There are enough of those around to instantly see the %increase and steal all the loot tags as they warp through systems, before any ratter can even switch to a PVP ship, thus back to 80% bounties. And they can do this every few minutes.
Rinse, repeat.

If an enemy drops it in your space, it is at least something you can go try and kill before continuing to rat, but it is possible the enemy can just constantly plop these down anywhere in a system as soon as the previous one was destroyed - thus locking down a ratting system to 80% income indefinitely! And if they are in a cloaky ship - you cannot find and kill them.

Flying to the ESS in your ratting ship is basically a death sentence due to bubble.

So all in all - using this is in essence a 20% nerf to nullsec ratting... not only a 5% nerf, and will definitely not result in an increase in income.
And why will this only be in nullsec??

As someone that struggles to make enough ISK to pvp vs. the time it takes by doing nullsec ratting, this is one of the worst deployables in the history of EVE...
Seriously, please re-think this deployable.

Broadly speaking I approve.
I particularly like the high pitched whine the goonflies are emitting.

Consider allowing the hacking skill to frig with triggering payment levels at a more convenient time to the hacker.
Sitting in that hotspot long enough to complete a hack would be risk enough for the potential reward.

Will the different racial variants have different colors?

There should be a pirate edition of the EES that allows players to leech FW LP.

It would finally give the farmers a reason to fight for their profit.

Lots of things are good against interceptors, when they decide not to use their invulnerable "can warp away before being locked" mode.

I'm not sure I like the "Beacon on Overview" method of displaying it. I just think its a little TOO obvious, for both attackers and defenders. It should still be visible, but I think something more like cosmic anoms. Still blatantly obvious if you bother to pull up your scanner, but requires a minimum of attention.

Can I drop a ESS at a POS anchoring spot, then drop a POS there and online it?

I assume a ratter could drop a ESS right by an alt's ship. If a hostile is incoming, hit the share button, burn out of the bubble and warp. No need to wait around if you hit the share button.

Would it be viable to park a disco beside this thing, to catch interceptors? It would have to be less than a full disco, to make room for remote reps to keep the ESS alive. But an interceptor would still pop. And the pod; its not bubble immune.

The problems with this implementation basically boil down to two major issues:

1) Interceptors exist

Interceptors are currently bubble immune and cannot be locked before they warp off. They invalidate nearly any defense you'd put up to guard your ESS. A lot of the balance here assumes you can guard it, which isn't really the case. There's no real viable way to kill an interceptor before it gets there, and with the ability of the interceptor to steal, warp out, and warp back in in 40s to get its tags the inty is virtually unkillable. This may be more of an issue that giving bubble immunity to interceptors was simply a mistake, but it makes the intended balance here not work.

2) A massive inbalance in the risk/reward that makes it a bad bet

You're asking people to risk 15% of their income for a 5% boost. That's a bad bet, especially considering point 1: you can't really do anything to affect the odds. You're going to wind up in the red most of the time, and 5% is not enough for people to want to play this game. Plus, the fact you are dumb enough to deploy an ESS means you're suddenly going to get a lot more interceptors in your space and you will lose a lot more often: word will spread about the people dumb enough to drop ESS that you can steal from and interceptors will decend on your space, losing you the money you risked for the ess, and losing you the money you'd have made while you safe up because hostiles are in your ratting system.

You'd be better off training another ratter on that account and doing some 95% ESS-free ratting.