[audio_file] New component for embedding files into firmware (#14434)

Co-authored-by: Claude Opus 4.6 <noreply@anthropic.com>
Co-authored-by: Copilot <175728472+Copilot@users.noreply.github.com>
Co-authored-by: pre-commit-ci-lite[bot] <117423508+pre-commit-ci-lite[bot]@users.noreply.github.com>
Co-authored-by: J. Nick Koston <nick@koston.org>

CODEOWNERS

@@ -54,6 +54,7 @@ esphome/components/atm90e32/* @circuitsetup @descipher
 esphome/components/audio/* @kahrendt
 esphome/components/audio_adc/* @kbx81
 esphome/components/audio_dac/* @kbx81
+esphome/components/audio_file/* @kahrendt
 esphome/components/axs15231/* @clydebarrow
 esphome/components/b_parasite/* @rbaron
 esphome/components/ballu/* @bazuchan