the JS library itself (V7) is not hardware dependent; you can just include it in your project on esp32 and use it.

However it doesn't include bindings to your device SDK, e.g. timers, gpio etc. We didn't port the whole Mongoose IoT FW to esp32 yet.

The Mongoose IoT FW includes other things such as a configuration system (via serial or http), mdns discovery, full OTA, and a few fixes against the base espressif SDK that improve network reliability, fix libc bugs, replace the malloc allocator to reduce fragmentation etc.