The eSIM itself doesn't get deleted, that's right (just like removing a physical SIM card doesn't destroy the card itself). However, doing a factory reset, effectively unlinks said eSIM from the network (which is what I assume the OP was asking).The actual eSIM is a hardware component embedded within your device, and is designed to be a permanent part of your smartphone's hardware which can't be deleted by a factory reset.
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Differing opinions!