okay, so both generic thermostat and dual_smart_thermostat are working over a switch. While it is possible to expose power switch for each AC unit, it’s not ideal.
But it took me on a right path, so thank you for that. I’ve found Versatile Thermostat which has ability to control climate entity directly and specifically it has options to pad set termperature values of original climate entity based on internal temp sensor, ensuring that room temperature is set, i.e. currently I have heat mode on AC, and set it to 22.5⁰C, my AC internal temp sensor reports 26.5⁰C, actual room temp 21.9⁰C, so it adjusted AC set temp to 28⁰C. Perfect!
It’s a bit french in the docs and I’m still playing around, but it seems to be just what I was looking for. Very happy about it.
Thank you all.