[esp32_rmt] Updates for IDF 5+ (#7770)

Co-authored-by: Jonathan Swoboda <jonathan.swoboda>
Co-authored-by: Jesse Hills <3060199+jesserockz@users.noreply.github.com>
Co-authored-by: Keith Burzinski <kbx81x@gmail.com>

tests/components/remote_receiver/esp32-common-idf.yaml

@@ -0,0 +1,18 @@
+remote_receiver:
+  - id: rcvr
+    pin: ${pin}
+    dump: all
+    tolerance: 25%
+    clock_resolution: ${clock_resolution}
+    filter_symbols: ${filter_symbols}
+    receive_symbols: ${receive_symbols}
+    rmt_symbols: ${rmt_symbols}
+    use_dma: ${use_dma}
+    <<: !include common-actions.yaml
+
+binary_sensor:
+  - platform: remote_receiver
+    name: Panasonic Remote Input
+    panasonic:
+      address: 0x4004
+      command: 0x100BCBD