ESP32 theoretically can provide all of the hardware requirements (WLAN monitor mode, BLE) but there is one missing part:
> Triggering macOS/iOS receivers via Bluetooth Low Energy. Apple devices start their AWDL interface and AirDrop server only after receiving a custom advertisement via Bluetooth LE (see USENIX paper for details). This means, that Apple AirDrop receivers may not be discovered even if they are discoverable by everyone.
If someone reverse engineer BLE advertisement, yes they can build such hardware.
> Triggering macOS/iOS receivers via Bluetooth Low Energy. Apple devices start their AWDL interface and AirDrop server only after receiving a custom advertisement via Bluetooth LE (see USENIX paper for details). This means, that Apple AirDrop receivers may not be discovered even if they are discoverable by everyone.
If someone reverse engineer BLE advertisement, yes they can build such hardware.