Re-install ESXi, if you still get a PSOD it's hardware. If the Motherboard was there may be a bad CPU or they bent the pins when putting in the new mobo.
Call HP tell them the CPU died, you should have a next bus day warranty for 3 years and start swapping parts out.
Another test is to install Windows and see if blows up. Also make sure your bios and firmware is up to date as well