If you want to dive in to the electronic side of it I might have a hint here.
Since there are not schematics of these kind of newer products I have been looking at the schematics for Beolink Active and Beolink Passive just to see if anything obvious shows up.
It seems that for those the IR signal is connected to the microcomputer with only a resistor in between. The resistor is not likely to fail. However these units also has a protection diode to ground, and that could fail. A screenshot from the Beolink passive service manual to clarify what I am talking about
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If you can locate a diode with the same purpose in the Essence you can meassure if it has continuty in only on or both directions whre the latter would indicate a failed diode.
Hope this can be usefull for the further proces of fault finding
Location: Denmark