Is it possible-ESPhome potentiometer to control different devices?

Not an automation expert (as I do all this in Node Red) but this should work:
Set action to “Call service”, service to “Light: turn on”, add your target entity, switch to YAML mode (three dot menu) and add a data_template: block that sets the brightness: data parameter with a template that references the state of your rotary switch entity.

Should be something like:

action:
  service: light.turn_on
  entity_id: light.office_light
  data_template:
    brightness: >
      {{ states('sensor.rotary_encoder_3')|int }}

Also see this posting: