I was thinking along these lines, https://github.com/chegewara/esp-idf/tree/master/examples/peripherals/usb/tusb_serial_device

https://docs.espressif.com/projects/esp-idf/en/latest/esp32s2/api-reference/peripherals/usb_device.html

by using the usb lines to transfer data the current Uart level shift is not needed and it does not rely on the simcom firmware supporting gsm multiplexing on the serial interface.