feat(rmt_uart): add soft uart component

[Kainarx]

Checklist

• [ ] Component contains License
• [ ] Component contains README.md
• [ ] Component contains idf_component.yml file with url field defined
• [ ] Component was added to upload job
• [ ] Component was added to build job
• [ ] Optional: Component contains unit tests
• [ ] CI passing

Change description

Closes https://github.com/espressif/esp-idf/issues/10128