I've recently taken an interest in embedded programming and this is something I can't look past. Unless you're producing something at scale, I don't think there is much of a difference economically between writing code in a low level language and running it on a bare metal ESP32, vs running a Python script on a lightweight Linux on a Pi Zero. The cost difference is going to be a few dollars over the life of the product.
In the context of an argument over single-purpose microcontrollers vs. general-purposes computers with modern featureful operating systems: No, it doesn't count. Nothing counts at all. ESP32 doesn't count, ATMega doesn't count, RP2040 doesn't count, Pi0/1/2/3/4/5/eleventy doesn't count.
The whole argument is reprehensibly incoherent at its very core and there is no aspect of it that has any meaningful value.
Microcontrollers and general-purpose computers are both very useful things.
And while there is some overlap in how they can be used they are used, they are also very different things, with very different costs (to purchase, and to implement).
It's a tired old argument that has been happening for as long as we've had both affordable computers, and also affordable microcontrollers (several decades, by my count). It has never been resolved, and it cannot ever be resolved.
Both things can co-exist. This isn't like Highlander or the Superbowl: There can be more than one. It's OK.
i am specifically calling out the broadcom sbcs, the rp2040 is a lot more reasonable (considering you can buy the standalone chip to begin with, unlike the raspberry pi)