To ESPHome with Tasmota ESP32 partition layout?

I’d like to migrate an ESP32-based device from Tasmota 14.6 to ESPHome, preferably without disassembling it.

However, I found this notice:
https://esphome.io/guides/migrate_sonoff_tasmota.html#incompatible-versions

WARNING! Migrating via OTA on ESP32, from Tasmota v12 (with boot partition) and up is currently not possible! Trying it could soft-brick your device!

Is there a way around the limitation? Is it not possible with Tasmota to rewrite the entire flash, not just one partition? Or if just writes one partition, couldn’t it be a small “repartitioner”?

Yeah, try this