Final answer:
The statement that the epithelial cells of the distal tubule have greater paracellular transport is not accurate because the structure-function relationship of these cells shows adaptations for selective reabsorption and hormone response, not for increased paracellular transport. (option 2)
Step-by-step explanation:
Among the statements given about the differences between the epithelial cells of the proximal and distal tubules of the kidney, the one that is NOT accurate is that there is 'greater paracellular transport in the epithelial cells of the distal tubule' (statement 2). The statement contradicts the known structure-function relationship of these cells. The proximal convoluted tubule (PCT), characterized by its simple cuboidal epithelium with prominent microvilli, is primarily responsible for absorption and secretion, necessitating a high number of mitochondria for ATP production. In contrast, the distal convoluted tubule (DCT) has fewer microvilli and mitochondria compared to the PCT, but still contains many mitochondria to facilitate ion transport against concentration gradients. Hormone receptors are also present in the epithelial cells of the DCT, influencing its function in the final modification of urinary filtrate. Tight junctions are less permeable to prevent backflow and maintain selective reabsorption.
Epithelial cells in the DCT do not favor greater paracellular transport but have adapted structures for selective reabsorption and hormone response.