So, I had a quick search. Looks like Tasmota intermediate step is still required for ota because there’s not enough space for original firmware & esp firmware during the first flash.
Unfortunately it seems the more recent Tasmota versions cause issues after reflashing with esphome.
The only currently working way is to flash via cable the first time, which is my preferred option anyway.
This thread explains everything, including the Tasmota issue.
Hope it helps, even if it probably wasn’t what you wanted to hear