While I’m much more in the know on HO scale offerings than N scale these days, ESU is definitely still in the U.S. market, just considering model manufacturers shipping their locomotives with factory LokSound decoders, e.g., Atlas, Rapido, and ScaleTrains. While supply and even quality issues haunted ESU post-COVID, my beloved ESU LokSound V5.0DCC 21-pin decoder is now currently available without any rumors of shortages or defects. I don’t believe that ESU is leaving the North American market any time soon.
DFF