eSIM is really hard to change device in Taiwan due to government rules:

• Can not transfer by yourself, you need to go to carrier to transfer.
• And now (actually start few days ago), you need to show proof of purchase (or gift) of the target device. Carrier can deny if you fail to do so, and they’ll say they’re following government instructions.
• (Not to mention about the cost and other limits)

So physical SIM is more flexible here, just don’t lose it, or you need to go to police station before you can apply a new one.