I’m pretty sure Microsoft still owns ESP.
Lockheed purchased the rights to develop products using it for anything other than entertainment.
Microsoft ESP technology allows users to operate realistic vehicle models that incorporate real-world physics to enhance realism, such as in the interior and instrumentation of a Boeing 747-400 shown here.
The agreement provides Lockheed Martin with access to the ESP technology portfolio enabling the company to build cost-effective simulation solutions for customized training for its worldwide customers. Lockheed Martin’s software development teams will extend the current capabilities of ESP to enable a whole new suite of innovative ESP-based solutions that will evolve beyond flight training to include ground and civil agency applications.