Move ESPHome Source Files (#20092)

* Move ESPHome source files

* Update .coveragerc

* Update CODEOWNERS

.coveragerc

@@ -122,7 +122,12 @@ omit =
     homeassistant/components/*/ecovacs.py
 
     homeassistant/components/esphome/__init__.py
-    homeassistant/components/*/esphome.py
+    homeassistant/components/esphome/binary_sensor.py
+    homeassistant/components/esphome/cover.py
+    homeassistant/components/esphome/fan.py
+    homeassistant/components/esphome/light.py
+    homeassistant/components/esphome/sensor.py
+    homeassistant/components/esphome/switch.py
 
     homeassistant/components/eufy.py
     homeassistant/components/*/eufy.py

CODEOWNERS

@@ -185,7 +185,6 @@ homeassistant/components/edp_redy.py @abmantis
 homeassistant/components/eight_sleep.py @mezz64
 homeassistant/components/*/eight_sleep.py @mezz64
 homeassistant/components/esphome/*.py @OttoWinter
-homeassistant/components/*/esphome.py @OttoWinter
 
 # H
 homeassistant/components/hive.py @Rendili @KJonline