I have been asked this question and the answer I have found this on the US Customs and Border Protection website, " If you are a landed immigrant of Canada and a citizen of a country that participates in the Visa Waiver Program (VWP), and you enter the United States by land, the Electronic System for Travel Authorization (ESTA) is not required. If you do not have ESTA, you will be required to complete the paper I-94W form and proceed through a manual entry process at the land border crossing.
If you have an approved ESTA when entering the United States at a land border crossing, you will not be required to complete the paper I-94W form, and your entry process is expedited." More details on the CBP website - https://help.cbp.gov/s/article/Article-1258?language=en_US
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