Multiple ESP32 targets - the future for the Espruino Build structure

For future reference this link appears to be the Micropython GitHub commit for upgrading micropython on the ESP 32 board family from ESP IDF v4.? to ESP IDF 5.2. This difference analysis should help as a reference for any future Espruino migration to the same.

The scope of the single commit change is across 68 source files including the SDKconfig files. The file structure seems intuitive with peripherial/functionality centric file contents.
The commit contains the following comment:

This commit updates the esp32 port to work exclusively with ESP-IDF
v5. IDF v5 is needed for some of the newer ESP32 SoCs to work, and it
also cleans up a lot of the inconsistencies between existing SoCs (eg
S2, S3, and C3).

Support for IDF v4 is dropped because it's a lot of effort to maintain
both versions at the same time.

The following components have been verified to work on the various
SoCs:

            ESP32     ESP32-S2  ESP32-S3  ESP32-C3
build       pass      pass      pass      pass
SPIRAM      pass      pass      pass      N/A
REPL (UART) pass      pass      pass      pass
REPL (USB)  N/A       pass      pass      N/A
filesystem  pass      pass      pass      pass
GPIO        pass      pass      pass      pass
SPI         pass      pass      pass      pass
I2C         pass      pass      pass      pass
PWM         pass      pass      pass      pass
ADC         pass      pass      pass      pass
WiFi STA    pass      pass      pass      pass
WiFi AP     pass      pass      pass      pass
BLE         pass      N/A       pass      pass
ETH         pass      --        --        --
PPP         pass      pass      pass      --
sockets     pass      pass      pass      pass
SSL         pass      ENOMEM    pass      pass
RMT         pass      pass      pass      pass
NeoPixel    pass      pass      pass      pass
I2S         pass      pass      pass      N/A
ESPNow      pass      pass      pass      pass
ULP-FSM     pass      pass      pass      N/A
SDCard      pass      N/A       N/A       pass
WDT         pass      pass      pass      pass

And also see the official espressif ESP IDF migration guides found here.