Emmetropization is somewhat controversial, but probably valid. Also, giving the full script is also controversial, but not out the normal realm. They may be recommending the full script, then having the child back soon to check on the esotropia. If the esotropia is less severe, then they may recommend backing off (halving) the script. This would stimulate emmetropization.
Best wishes,
Timothy D. McGarity, M.D.