Add ESPHome configurations for M5Stack IR Unit

[JenSte]

What

Add ESPHome configurations for the M5Stack IR Unit.

Why

Because its nice to share.

How

Configured the device, flashed it, tested it.

Type of Change

• Bug fix (non-breaking change that fixes an issue)
• New feature (non-breaking change that adds functionality)
• Breaking change (fix or feature that would cause existing functionality to change)
• Documentation update
• Refactor (no functional changes)

Checklist

• I have read the CONTRIBUTING guide
• pytest passes locally
• ruff check . passes locally
• Frontend builds cleanly (npm run build in frontend/)
• New code has tests where applicable
• Tested manually on a Home Assistant instance (if applicable)
• Documentation updated (README, docstrings, etc.)
• If this PR changes user-facing features, README, or documentation, I have updated llms.txt accordingly.

[DAB-LABS]

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