After researching thru ESP modules firmware options I found a better option of the firmware for the switch. It's ESPurna firmware. The main advantages I see in ESPurna are: compile-time module definition and async MQTT.
Was trying to use attiny44 instead of 441 for a week but failed with software UART timings.
Then received 441 which was initially planned and UART worked like a charm.
The firmware is split in two parts: ESP8266 firmware and Attiny441 firware.
For ESP8266 part i've decided to fork Sonoff-Tasmota and use Sonoff DUAL UART protocol for controllers communication. For attiny i've designed firmware by myself.
Currently the main use-case is covered and I can control channels from RF and MQTT. Still need to address RF binding/cleaning by triggering button from attiny.