There is exactly one device on the market (that I have found) which seems to satisfy both sides of your interests here: a rotary dimmer by a somewhat obscure company called Martin Jerry which functions perfectly well as a dumb dimmer but also can be fully controlled as an iot device.
The only downside (apart from the idiosyncratic physical knob design) is that it's a tuya platform device, but the manufacturer also markets a DIY version which is trivially flashable to open source tasmota or ES32Home, severing the connection to the mothership entirely while retaining all functionality.
The only downside (apart from the idiosyncratic physical knob design) is that it's a tuya platform device, but the manufacturer also markets a DIY version which is trivially flashable to open source tasmota or ES32Home, severing the connection to the mothership entirely while retaining all functionality.