It would be a fairly uncommon circuit to generate heat at this point with a standard LED. Any circuit which normally uses a resistor as a current limit to the LED can use a pot to adjust the brightness. Don't forget to use a resistor in series with the pot, because the pot will allow zero resistance at one end. This has no more effect on this circuit than changing the resistor to a different value for the same purpose. Just remember to calculate the current min and max and use correct ratings of resistor and pot (you do know the formula for calculating LED resistor, right?)
From a manufacturing point of view, it would be a waste of components and board space to make a pwm circuit to adjust the brightness of a panel light.
MP