mqtt: add ESP-IDF >= 5.0 support (#4854)

Co-authored-by: Jesse Hills <3060199+jesserockz@users.noreply.github.com>

esphome/components/mqtt/mqtt_backend_idf.h

@@ -22,6 +22,7 @@ struct Event {
   bool retain;
   int qos;
   bool dup;
+  bool session_present;
   esp_mqtt_error_codes_t error_handle;
 
   // Construct from esp_mqtt_event_t
@@ -36,6 +37,7 @@ struct Event {
         retain(event.retain),
         qos(event.qos),
         dup(event.dup),
+        session_present(event.session_present),
         error_handle(*event.error_handle) {}
 };