Add mqtt sensor configurable state encoding for sensor and binary_sensor platform (#60447)

* Add mqtt sensor state encoding

* Make encoding attribute not specific to states

* Move encoding attribute to schema base

tests/components/mqtt/test_sensor.py

@@ -894,6 +894,35 @@ async def test_entity_category(hass, mqtt_mock):
 
 
 async def test_value_template_with_entity_id(hass, mqtt_mock):
+    """Test processing a raw value via MQTT."""
+    assert await async_setup_component(
+        hass,
+        sensor.DOMAIN,
+        {
+            sensor.DOMAIN: {
+                "platform": "mqtt",
+                "name": "test",
+                "encoding": "",
+                "state_topic": "test-topic",
+                "unit_of_measurement": "fav unit",
+                "value_template": "{{ value | bitwise_and(255) }}",
+            }
+        },
+    )
+    await hass.async_block_till_done()
+
+    async_fire_mqtt_message(hass, "test-topic", b"\xff")
+    state = hass.states.get("sensor.test")
+
+    assert state.state == "255"
+
+    async_fire_mqtt_message(hass, "test-topic", b"\x01\x10")
+    state = hass.states.get("sensor.test")
+
+    assert state.state == "16"
+
+
+async def test_value_template_with_raw_data(hass, mqtt_mock):
     """Test the access to attributes in value_template via the entity_id."""
     assert await async_setup_component(
         hass,