When IP does a discovery of a device and this device is being exported to ESM (Not all components but only the device and its snmp agent address) it does an incremental discovery and this incremental discovery will again discover the components as what IP domain did and have few more components discovered for ESM domain.
As per the design , ESM will not import the manage status of instance from IP. So if an UNMANAGED is performed on an entity in IP , its status will not be reflected in the ESM
ESM domain will have its own settings and user may have to apply the same settings (Explicitly Unmanaged ) in ESM domain to achieve this.