Separate BMW base entity into separate file

[rikroe]

Proposed change

This PR refactors the bmw_connected_drive base entity into a separate entity.py file.

Also removes unneeded entity attributes (attribution, car, vin) as VIN now can be shown via DeviceInfo and car can be definded by the user via the device name (and propagated to the entities via has_entity_name).

Type of change

• [ ] Dependency upgrade
• [ ] Bugfix (non-breaking change which fixes an issue)
• [ ] New integration (thank you!)
• [ ] New feature (which adds functionality to an existing integration)
• [ ] Deprecation (breaking change to happen in the future)
• [ ] Breaking change (fix/feature causing existing functionality to break)
• [x] Code quality improvements to existing code or addition of tests

Additional information

• This PR fixes or closes issue: fixes #
• This PR is related to issue:
• Link to documentation pull request:

Checklist

• [x] The code change is tested and works locally.
• [x] Local tests pass. Your PR cannot be merged unless tests pass
• [x] There is no commented out code in this PR.
• [x] I have followed the development checklist
• [x] I have followed the perfect PR recommendations
• [x] The code has been formatted using Ruff (ruff format homeassistant tests)
• [ ] Tests have been added to verify that the new code works.

If user exposed functionality or configuration variables are added/changed:

• [ ] Documentation added/updated for www.home-assistant.io

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• [ ] The manifest file has all fields filled out correctly.
  Updated and included derived files by running: python3 -m script.hassfest.
• [ ] New or updated dependencies have been added to requirements_all.txt.
  Updated by running python3 -m script.gen_requirements_all.
• [ ] For the updated dependencies - a link to the changelog, or at minimum a diff between library versions is added to the PR description.
• [ ] Untested files have been added to .coveragerc.

To help with the load of incoming pull requests:

• [ ] I have reviewed two other open pull requests in this repository.