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Has the artist specifically said this is supposed to be Esdeath? Because otherwise, it's not Esdeath. Hat symbol is different, Esdeath doesn't wear a red tie, Esdeath doesn't have a gun, stockings are different, her uniform doesn't have shoulder pads, etc etc etc.

This may be an homage to Esdeath, but it's not Esdeath.
It's from a chapter in Comic X-Eros, not from a doujinshi. So, it's not going to be someone from a non-hentai anime or manga. It wouldn't surprise me if she were modeled after Esdeath given how strong the resemblance is, but she isn't Esdeath.