[ethernet] Add explicit PHY/MAC includes and exclude JL1101 driver when unused

- Add explicit includes for per-chip PHY/MAC headers (required on IDF 6.0
  where they are no longer pulled in via esp_eth.h, also works on IDF 5.x)
- Exclude esp_eth_phy_jl1101.c from compilation on IDF >= 6.0 (uses
  generic PHY) and IDF >= 5.4.2 with PlatformIO (uses builtin driver)

esphome/components/ethernet/__init__.py

@@ -600,11 +600,33 @@ async def final_step():
         cg.add_define("ESPHOME_ETHERNET_IP_STATE_LISTENERS", ip_state_count)
 
 
-FILTER_SOURCE_FILES = filter_source_files_from_platform(
+_platform_filter = filter_source_files_from_platform(
     {
         "ethernet_component_esp32.cpp": {
             PlatformFramework.ESP32_IDF,
             PlatformFramework.ESP32_ARDUINO,
         },
+        "esp_eth_phy_jl1101.c": {
+            PlatformFramework.ESP32_IDF,
+            PlatformFramework.ESP32_ARDUINO,
+        },
     }
 )
+
+
+def _filter_source_files() -> list[str]:
+    excluded = _platform_filter()
+    if not CORE.is_esp32:
+        return excluded
+    from esphome.components.esp32 import idf_version
+
+    # Custom JL1101 driver not needed on IDF >= 6.0 (uses generic PHY)
+    # or IDF >= 5.4.2 with PlatformIO (uses builtin driver)
+    if idf_version() >= cv.Version(6, 0, 0) or (
+        idf_version() >= cv.Version(5, 4, 2) and CORE.using_platformio
+    ):
+        excluded.append("esp_eth_phy_jl1101.c")
+    return excluded
+
+
+FILTER_SOURCE_FILES = _filter_source_files

esphome/components/ethernet/ethernet_component_esp32.cpp

@@ -10,9 +10,32 @@
 #include <cinttypes>
 #include "esp_event.h"
 
+#ifdef USE_ETHERNET_LAN8720
+#include "esp_eth_phy_lan87xx.h"
+#endif
+#ifdef USE_ETHERNET_RTL8201
+#include "esp_eth_phy_rtl8201.h"
+#endif
+#ifdef USE_ETHERNET_DP83848
+#include "esp_eth_phy_dp83848.h"
+#endif
+#ifdef USE_ETHERNET_IP101
+#include "esp_eth_phy_ip101.h"
+#endif
+#ifdef USE_ETHERNET_KSZ8081
+#include "esp_eth_phy_ksz80xx.h"
+#endif
 #ifdef USE_ETHERNET_LAN8670
 #include "esp_eth_phy_lan867x.h"
 #endif
+#ifdef USE_ETHERNET_W5500
+#include "esp_eth_mac_w5500.h"
+#include "esp_eth_phy_w5500.h"
+#endif
+#ifdef USE_ETHERNET_DM9051
+#include "esp_eth_mac_dm9051.h"
+#include "esp_eth_phy_dm9051.h"
+#endif
 
 #ifdef USE_ETHERNET_SPI
 #include <driver/gpio.h>