They will, once your car is eligible, of course. The price will be the same for ESA as it is for people with the 4 year warranty still in effect. -> $2,500
On a serious note though, for them to offer "warranty discount upgrade" price would be very impractical, and likely affect their bottom line, as it would encourage people to find creative ways to accelerate the demise of their MCU1's in order to get a discount on an upgrade. They might discount the MCU2 upgrade though, once the round of customers willing to pay $2,500 dries up. Remember that the primary reason for MCU2 upgrade is for original EAP customers to pay for their own hardware upgrade, so that Tesla doesn't have to pay that bill. The more customers upgrade, the less Tesla has to worry about supporting original EAP on MCU1, and the less unhappy customers left with original EAP and MCU1 that could start stirring up trouble complaining they don't get all the EAP features, even though they pre-paid for EAP so long ago. MCU2 as an option for MCU1 failure is a secondary reason, in case Tesla runs out of refurbed MCU1's. This is why MCU2 upgrade didn't show up unitl original-EAP features diverged between MCU1 and MCU2.
PS> Notice I am not even taliking FSD, that's because when MCU1 was sold, FSD was defined as Level 4/5 autonomous driving feature, which more than likely is never coming. Current definition FSD features are included for anyone with MCU1 who paid for EAP.