On the general subject of esram, esram only takes die area away from CUs if that die area would have been used for CUs had the esram not been there.
For example, if X1 had not had esram, and had used the die area for CUs and forumites commonly suggest, the machine would have been effectively useless unless MS had gone for 256-bit GDDR5 at significantly higher cost (not just increased cost for the memory chips, but also for power, board etc).
You can't just throw a ton more CUs onto a chip while simultaneously slashing the BW down to unusable levels.