some of your options are:
1) loxone downlights - expensive, easy to integrate with loxone or other dmx or knx pwm dimmers
2) 24v retrofit downlights - such as the
voltus.de one
https://www.voltus.de/?cl=details&anid=c4fc08887bb27f9bd9ec89b52081163fdimmable using pwm dc - eg loxone dimmer, other dmx constant voltage dimmer, knx constant voltage dimmer
advantage - fits in 50mm fitting - many choices for fittings, easy and smooth to dim
disadvantage - relatively expensive
3) integrated dimmable led downlight (comes with own driver)
relatively cheap
downsides - have to change all fittings at the same time if you replace/upgrade
dimmable with mains dimmers - not as smooth dimming maybe, need loxone or knx or dmx 240v dimmers
2) 240v gu10 retrofit dimmable leds in normal gu10 downlight fittings
advantages - massive flexibility in terms of bulbs and fittings, cheap, massive range of gu10 dimmable leds with different characteristics such as cri, output, white colour, beam angle, can upgrade bulbs cheaply without changing fittings as technology improves
downsides - needs 240v trailing edge dimmers such as loxone, knx or dmx so bulbs are cheaper but dimmers are more expensive than option 2), but more flexible towards upgrades and improvements as led technology improves such as rapidly improving cri and efficiency.
ive used gu10 fittings in my last 2 projects for clients, with a range of bulbs to suit such a 12degree spots, dim to warm with cri 95
as well as conventional push-fit slimline fittings such as
https://www.superlecdirect.com/p-amicgmw-ansell-icage-mini-ip20-50w-gu10-matt-white-gimbal-downlight/these are cheap and have an incredibly low flush profile and a wide range of finishes as well as fire rated but vented open backs which keep the bulbs cooler
plaster-in recessed fitting for a real stealth finish:
http://www.mr-resistor.co.uk/trimless-downlightshigh cri dimmable gu10 bulbs - these are not the cheapest but are high output, dim well and warm when dimming, high cri if 95
https://well-lit.co.uk/product/7w-dimmable-led-spot/use these with either a loxone dimmer at around £100 per channel, or
£50-60 per channel knx dimmers such as theben dm 8-2 t around £480 for 8 channels, leading and trailing edge, 200w led per channel, din rail fitting
https://www.idealo.de/preisvergleich/OffersOfProduct/5552368_-dm-8-2-t-knx-theben.html£12 per channel dmx302, dmx 3 channel mains dimmer - trailing edge, 220w per channel, small din rail mounting - around £35 for 3 channels, but can be quite unreliable and you may have to swap few out before finding reliable ones.
https://www.ebay.co.uk/itm/DMX512-DMX-Triac-Dimmer-led-brightness-controller-AC90-240V-Trailing-edge-3CHx1A-/291707064734dmx mains dimmer - very cheap, works quite but prone to sudden failure. - seems to be reliable if cold, such as the ones in my garage.