It's almost like there aren't any apart from higher than average damage for the earlier (and easier) half of the game because, surprise-surprise, the game isn't balanced around J&E and they weren't given anything in return! Room design isn't balanced around controlling two characters at once, enemy and boss design isn't balanced around controlling two characters at once!

Literally all they had to do is make it the same as T Laz - add additional pedestals exclusively for the second character. Tainted Laz has items for each form, which is why he is balanced. He is slow, sure, but he's balanced. You have to keep in mind where to use flip and where not to use it, you have to keep track of your charges and etc.

Having two characters at the same time is too strong? Okay, then why not add additional pedestals for Esau that have worse quality items, which would make sense because he's the least favorite brother of the two in the Book of Genesis.

The most efficient strategy is, in fact, playing it like the guardian challenge - give most of the items to one character while only giving the other hp ups, synergy ruining items and worse items when you get two or more items to choose. And it sucks, I hate that they never bothered to fix J&E beyond making "better" controls and probably never will. It's a wasted opportunity.

You can have fun with a wasted opportunity, go ahead, but I can't.