I have an Epson ES-400 USB scanner as well. It worked wonderfully on my old Windows 10 PC. I bought a new mini-PC that had Windows 11 Pro 2022H2 pre-installed. I installed the Windows 11 (and Windows 10) drivers for the ES-400 from the Epson site. When I plug the scanner in, the computer detects it, it shows up in the Device Manager, SmartScan sees it, Scan 2 sees it, etc. However, the Epson software could not communicate with it. I think the error code E1460-B305 was associated with some of the messages (I got a couple of different messages depending on what I tried). I tried all the things you mentioned plus changing to running with Admin privileges, compatibility model, etc. but nothing worked. I tried changing USB ports (I have one USB 2 and two USB 3 ports), but it made no difference. Like you, I was about to give up and resign to running the scanner with the old Windows 10 PC. As a last-ditch attempt, I decided to buy a small USB hub, figuring I needed one anyway for a wireless keyboard/mouse receiver and a video camera. I bought an "Anker 4-Port USB 3.0 Hub, Ultra-Slim Data USB Hub with 2 ft Extended Cable [Charging Not Supported]" from Amazon (ASIN B07L32B9C2) for $10. I plugged the hub into my USB 2 port and Windows installed a new driver -- the "Generic USB Hub".
When I plugged my Epson ES-400 into the hub, it worked!