"Elenberg" Air Conditioner IR control

**Describe the problem you have/What new integration you would like**

I have Elenberg AC model no: SPT-7090. It would be nice to be able to control it through IR Remote Climate component. I tested it with the below platforms:
-balu;
-coolix;
-daikin;
-fujitsu_general;
-mitsubishi;
-tcl112;
-toshiba;
-yashima;
-whirlpool;
-climate_ir_lg;
hitachi_ac344.
Unfortunately, none of the existing platform do support this device for now.

**Please describe your use case for this integration and alternatives you've tried:**

My use case is to control my AC through Homeassistant and ESP Home using tuya IR remote control device(with ESP home firmware).

**Additional context**

Start with the IR Remote Climate component and compare the listed platform implementations to determine whether the Elenberg SPT-7090 protocol is already represented. The work is done when the device can be controlled through ESPHome and the supported behavior is demonstrated for the reported model.

Written by the indexing model from the issue text.