Isn't that just semantics? It's tied to the same phone number, and I assume the generation of a new eSIM invalidates any old one (as happens with my carrier.) It's essentially backed up, even if it's just a (carrier, number) pair. If the Lyca account is trashed, the rest is just an implementation detail.
But it's not, because some carriers explicitly don't allow eSIM transfers, or reuse of the initial QR code, or even the forced generation of a new eSIM without either customer support manually revoking the previous one, or deleting it yourself from the old device.
I think the problem here is: there's no consistent regulation on how a replacement eSIM can be provisioned on a new device.
Is the fact that you don't actually own a game you bought on steam, or a movie you bought on itunes (eg. if either of them went under, or you got banned) also "just semantics" and "implementation detail"?
eSIM profiles are not backed up, as the key never leaves the Secure Element. What might be backed up is a token allowing the reissuance of a replacement eSIM by the carrier.
Would be awfully obvious to have a subscriber to whom you issued an eSIM profile to an eUICC with the Removable flag set to False later accessing your network with a different IMEI...