If you mean ethyl esterified, of the batch of amino acids and so forth that have fairly recently been launched that way, IMO more as a fad than anything else, I don’t know of any cases of proven benefit but that does not mean there cannot be one.
Generally speaking though, benefit other than possible masking of taste is not especially likely because:
One of the main areas of possible benefit to prodrug derivatization (which this is) is improved solubility characteristics. This is generally irrelevant or in fact worsened in the case of the ethyl esters being discussed.
Another main area of possible benefit is improved duration of action by being absorbed intact and being protected against metabolic inactivation and elimination while intact. This is unlikely to be the case with these ethyl esters, as they most likely are cleaved in the GI tract and absorbed as the unesterified parent compounds. In other words no difference except for having been different briefly while still unabsorbed in the GI tract.
Other possible benefits include for example crossing the blood-brain barrier better, but again as these ethyl esters are probably cleaved before absorption, if that is the case then there is going to be no difference in crossing the blood-brain barrier, either.
On the other hand, esters such as of L-carnitine modified to acetyl-L-carnitine, or tyrosine modifed to acetyl-L-tyrosine, or the parent compound of A7-E modified to A7-E, etc do give actual benefit.
So it’s not as simple as whether esters always give benefit or never do. There are cases where they do and cases where they don’t.
It does seem it is often done these days for no reason other than to be different, to be new, and to have a marketing angle. That probably is the case with at least most of the amino acid ethyl esters, and perhaps all of them.