I have no doubt that potential improvements may exist, will they be anything more than a spec on a sheet? I dont know. Everything has an influence on the resultant sound, its the extent to which it does that matters. Can I hear a little more or a little less jitter? I doubt it. What I can tell you is that I can definitely hear a SNR difference between 120DB and 113DB, assuming both were measured the same way.
Also, If ES Link uses Ethernet cabling for transmission would you not want to use the best quality cable there as well?
Knowing Esoteric, I also doubt that they will be releasing new FPGA programming. Its more likely that you buy the unit with the programming that was developed for that device and new programming wont be introduced until the next generation of that device. Probably not backwards compatible/install-able either.