Not much is known about eSmart but it is considered to be a version of the eCDP game. eSmart 1.0 was a "rebranding" of eCDP as noted by the "-1" on its serial number. eSmart 2.0 on the other hand was used to train workers that were already working at McDonald's in Japan and therefore is believed to be more challenging than eCDP/eSmart 1.0 was. It is known that 3700 stores used eSmart 2.0/eCDP with each store being equipped with 2 McD branded DSi systems to be used for training purposes. The eSmart/eCDP program started in 2009 and seems to have ended closer to 2015. Both eSmart and eCDP are believed to have had an estimtaed budget of about 200 million yen which is roughly $2.2mil USD
As stated before we know that eSmart 1.0 was just a "rebranding" of the sorts for eCDP. There were known auctions for both the 1.0 and 2.0 versions of eSmart but the majority of the outcomes of these auctions are still unknown.
On 11/06/2021 (November 6th 2021) the eSmart 2.0 game, box, and manual were listed on Yahoo Auctions Japan for 100,000 yen (~$877 USD as of November 14th, 2021) before being being bought less than a minute after it was listed (the listing can be found here). The game was bought so fast because of prior negotations with the seller. The buyer was confirmed to be @XX_750000 on twitter 8 days after the game was bought. The winner of the auction made tweets showcasing the game's box, manual, and game cartridge (which can be found here). A later tweet showcased the "title screen" for the game along with the knowledge that there is no password lock or opening video for eSmart (which can be found here). The owner of the cart has publicly stated they will not be dumping the rom/cartridge's files online
The buyer did also release images of the entire eSmart 2.0 manual on twitter (the thread containing them can be found here) but this doesnt showcase any major game functionalities not already found in eCDP
eSmart 2.0 Cartridge
eSmart 2.0 Cartridge in DS with Manual