Before presenting the formula, some clarification regarding terminology is necessary.
Especially different flavors of argument-sets need to be defined; to this end I introduce new operators with the following meaning:
$$
\begin{align}
& \essSup(f_{|\Omega})\quad := \inf\left\{y\in\mathbb{R}\ |\ \mu\left(f_{|\Omega}^{-1}\left(y,+\infty\right)\right)=0\right\} \\
& \valArg(f_{|\Omega},y) := \left\{x\in\Omega\ |\ f(x)=y\right\} \\
& \essArg(f_{|\Omega},y) := \left\{x\in\overline{\Omega}\ |\ lim_{\epsilon\to 0}\essSup\left(f_{|\Omega\cap U_{\epsilon}(x)}\right)=y\right\}
\end{align}$$
and it is the second set of arguments, that is compatible with the formula of Kantorowitsch and also applicable in cases, where the definition of $\valArg$ is too strict and renders $\valArg\left(f_{|\Omega},\essSup(f_{|\Omega})\right)$ empty.
Now, assuming
$$\begin{align}
0 & \lt f_{|\Omega} \lt +\infty \\
0 & \lt g_{|\Omega} \lt +\infty\quad \wedge\quad x\not = y \Leftrightarrow g(x) \not = g(y)
\end{align} $$
a candidate formula for an essential argument to a function's essential supremum is this one:
$$\essArg\left(\essSup(f_{|\Omega})\right)\quad\ni\quad g^{-1}\left(\lim_{\epsilon\to 0} \frac{\essSup\left(\left(f+\epsilon g\right)_{|\Omega}\right)-\essSup\left(f_{|\Omega}\right)}{\epsilon}\right) $$
The benefit of essential arguments is that one has a positive chance of finding arguments in the vincinity, whose function value comes arbitrarily close the value of the essential supremum.
The formula may only be the tip of an iceberg of further investigations, especially in view of pathological functions and their approximation via sequences of well behaved functions.
What may also be possible, is to disqualify conjecture, that are related to the location of zeros, as axioms.
Besides that, it would also be a nice application of the Gâteau derivative
So really hope that there is a scent of correctness in the formula.