It would seem logical to name them for where they are and what they do. “Bathroom motion sensor”, “Bedroom lamp”, etc. However, I’ve found that, if it can move, it ends up moving sooner or later. My “bathroom” motion sensor is now in the upstairs family room, for example.
You can rename them later no? I name them after the sensor, and rely on the location field. But in esphome they are named location-sensor.