I just used the standard setting for esun pla+ on cura which requires a minimum temperature of 205. I only changed the layer height to .2, the temperature up because of my all metal nozzle and my retraction settings for the direct drive. I never enabled ironing. You are correct with the poor finish on layer 0 but once again I never used to have that problem. These standard settings used to work fine for my printers besides the standard retraction settings. I do not understand. I tried your gcode and it does not produce the rubbing on every second layer but that gcode is wild and definitely does not work properly for my printers. That is an interesting start gcode though; I have never seen that loop along the side. I attached the .3mf , thanks. Also, I chose the chip bag clip because it shows and obvious example of my issues. I will continue using simplify 3d unless I can figure this issue out.
CE5_Chip_Bag_Clip_V7_Small.3mf