Object.entries() doesn't take a function like that; it takes an object instance. It returns an array whose elements are themselves arrays, each one containing a key value pair. You could then call map on that array, which work the same way map always works.
So why use an array of arrays like this? Most likely it's symmetry and composition. The inverse of this operation is to build an object from a list of key+value pairs, and the most natural way to represent that is with an array of two-element arrays. A similar pair of operations that uses an array of objects which carry more information is Object.getOwnPropertyDescriptors()/Object.create().