Refactor SQL with ManualTriggerEntity (#95116)

* First go

* Finalize sensor

* Add tests

* Remove not need _attr_name

* device_class

* _process_manual_data allow Any as value

homeassistant/helpers/template_entity.py

@@ -624,7 +624,7 @@ class ManualTriggerEntity(TriggerBaseEntity):
         TriggerBaseEntity.__init__(self, hass, config)
 
     @callback
-    def _process_manual_data(self, value: str | None = None) -> None:
+    def _process_manual_data(self, value: Any | None = None) -> None:
         """Process new data manually.
 
         Implementing class should call this last in update method to render templates.