ESP32x SoC use either Xtensa cores or RISC-V cores. The Xtensa vendor code has to be compiled only for ESP32x SoCs that are Xtensa-based. Therefore, MODULE_XTENSA has to depend on HAS_ARCH_ESP_XTENSA instead of HAS_ARCH_ESP
Usually, the access to the IROM (flash) memory requires 32-bit word aligned reads. Attempts to access data in the IROM (flash) memory less than 32 bits in size triggers a LoadStoreError exception. With the exception handler from esp-open-rtos it becomes possible to access data in IROM (flash) with a size of less than 32 bits and thus to place .rodata sections in the IROM (flash).