Some Linux distros/projects moved from /boot/efi to /efi, with one argument being that /boot might be a separately mounted file system.
Using /efi as the ESP mount point means that we can avoid requiring /boot to be mounted.
Linux references:
Arch Linux https://wiki.archlinux.org/index.php/EFI_system_partition
systemd https://github.com/systemd/systemd/pull/3757#issuecomment-234290236