Transferring eSIM from one iPhone to another can be restricted by the carrier. Here in India, the second largest carrier (Airtel), does not support the native iOS eSIM transfer process. It’s a separate set of steps (the ones published on Airtel’s website won’t work, despite customer care claiming that it does). What works is almost like applying for a new or replacement eSIM.
The process made me so anxious the last few times, that I went to the carrier shop and asked for a nano SIM. Now life is bliss again.
It seems that eSIM is primarily an advantage when you need to get a new SIM, but other than that I don't really see much of an advantage for me as a customer.