ESQ-Bench: A Multi-Tier Enterprise Oracle Benchmark for Evaluating NL2SQL Dialect Generalization and Silent Semantic Divergence

State-of-the-art Natural Language to SQL (NL2SQL) models report execution accuracy exceeding 89 percent on established benchmarks such as Spider and BIRD. However, these benchmarks rely on simplified academic schemas and open-source SQL dialects that do not reflect the complexity of enterprise database environments. We introduce ESQ-Bench, an Oracle-first NL2SQL benchmark with systematic complexity tiers and silent-divergence evaluation across three enterprise schema complexity tiers. We constructed and released six populated schemas (465 tables, 164,682 rows, zero empty tables) with identical seed data on Oracle, PostgreSQL, MySQL, and SQL Server, a four-metric evaluation harness (EM, EX, SR, SD), and 550 gold-validated question-query pairs (Tier-1: 95; Tier-2: 228; Tier-3: 227). Schema-linked prompting with GPT-4o shows monotonic execution-match degradation across tiers: 79.8, 60.3, and 57.2 percent EX on executed queries (June 2026), versus 75.6, 80.4, and 95.8 percent on an earlier 142-question pilot slice. EM stays below 7 percent tier-wide; operational silent-divergence reaches 73 to 99 percent among EX-passing queries. Failure analysis shows wrong-result semantics dominate at higher tiers. Claude Sonnet 4.6 with schema-linked prompts reaches 87.4, 74.9, and 68.7 percent EX (executed queries), exceeding GPT-4o schema-linked on every tier. GPT-4o zero-shot EX on executed queries (78.7, 73.5, and 77.8 percent) inverts schema-linked at Tiers 2 to 3 due to lower execution rates and survivor bias in the zero-shot versus schema-linked analysis. Local Llama 3.2 schema-linked reaches only 13.3 percent bank-wide EX (73 out of 550), underscoring the gap between closed API models and open-weight baselines on enterprise Oracle schemas.