You are right, but esophageal injury needs to be addressed as well since repeated gerd related injury can cause scarring thereby shortening the esophagus and causing a hernia though I can't readily recall where I read this.
I was mentioning this in the context of generating soft tissues all over the body, for the curious ones.
As for LES, sphincter regeneration is definitely being investigated. The same institute is doing clinical trials for urinary incontinence and artificial sphincters grown in the lab are showing promise. www.wakehealth.edu/Research/WFIRM/Projects/Anal-Sphincters.htm