core Add reactive energy device class and units

Breaking change

Proposed change

Add the reactive energy units.

Unit is used by energy distributor ENEDIS in France (at least). This is related to an ongoing issue with custom component that handle data coming from Linky utility meter : https://github.com/fmartinou/teleinfo2mqtt/pull/96

This is also true for the ZHA integration of the same utility meter: https://github.com/zigpy/zha-device-handlers/issues/1146

Type of change

[ ] Dependency upgrade
[ ] Bugfix (non-breaking change which fixes an issue)
[ ] New integration (thank you!)
[x] 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)
[ ] 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: https://github.com/home-assistant/home-assistant.io/pull/38818
Link to developer documentation pull request: https://github.com/home-assistant/developers.home-assistant/pull/2659
Link to frontend pull request:

Checklist

[ ] The code change is tested and works locally.
[ ] 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
[ ] The code has been formatted using Ruff (ruff format homeassistant tests)
[x] Tests have been added to verify that the new code works.

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

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

If the code communicates with devices, web services, or third-party tools:

[ ] 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.

To help with the load of incoming pull requests:

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

Apr 30 '25 09:04 Passific

Hey there @home-assistant/core, mind taking a look at this pull request as it has been labeled with an integration (sensor) you are listed as a code owner for? Thanks!

Code owner commands

Code owners of sensor can trigger bot actions by commenting:

@home-assistant close Closes the pull request.
@home-assistant rename Awesome new title Renames the pull request.
@home-assistant reopen Reopen the pull request.
@home-assistant unassign sensor Removes the current integration label and assignees on the pull request, add the integration domain after the command.
@home-assistant add-label needs-more-information Add a label (needs-more-information, problem in dependency, problem in custom component) to the pull request.
@home-assistant remove-label needs-more-information Remove a label (needs-more-information, problem in dependency, problem in custom component) on the pull request.