<An Incapacitated creature cannot take any actions, including moving, attacking, guarding, casting spells, or counterstriking.>I would consider an escape roll as an action, that is not specifically named in this sentence.
I know that. But use logic here: A creature does not need to spend the action marker to do an escape roll, but while trying to escape, they DO something. That can be called action too, other kind of action, that is not mentioned in the posted sentence.