@martinhjelmare In that case it will be VERY useful.
I have been playing with HA and LIRC on a Raspberry Pi (that acts as a remote near one of the new Samsung TVs) and found that the ability to send an IR code from HA is only useful for 'direct functions' like POWER, MUTE, SOURCE, VOL UP and VOL DOWN. Due to security reasons the appliance manufacturer's are limiting these cases and relying on context codes, like using arrows to select the appropriate choice, this makes the remote a not very useful concept to use in automation! Fortunately, if HA sends a code that represents the final goal (e.g. goto BBC), instead of the IR code, it is relatively easy to guess the appropriated steps in the node and send a sequence of codes to the appliance. The logic for that is better to be in the node not in HA because, even if in HA you know the sequence of IR codes, playing directly these codes in the node, make the process very unreliable (a small delay in the transmission and you will end up on Fox News instead!).
So your solution, in fact, is BETTER than a generic remote.
However, I don't see advantages to move 'IR send' to a switch, let it stay as a sensor whose state is the 'last code sent' together with a service that sends messages to that sensor... anyway this is a thing that will be useful for automation not so much as a UI gadget