[ir_rf_proxy] New component (#12985)

Co-authored-by: J. Nick Koston <nick@koston.org>
Co-authored-by: J. Nick Koston <nick@home-assistant.io>

CODEOWNERS

@@ -255,6 +255,7 @@ esphome/components/inkplate/* @jesserockz @JosipKuci
 esphome/components/integration/* @OttoWinter
 esphome/components/internal_temperature/* @Mat931
 esphome/components/interval/* @esphome/core
+esphome/components/ir_rf_proxy/* @kbx81
 esphome/components/jsn_sr04t/* @Mafus1
 esphome/components/json/* @esphome/core
 esphome/components/kamstrup_kmp/* @cfeenstra1024