WPSE 286268: Demonstration of adding controls which are contextual to device previews. https://wordpress.stackexchange.com/a/286294/8521

phpcs.xml

<?xml version="1.0"?>
<ruleset name="WPSE 286268 Plugin">

	<rule ref="WordPress-Core" />
	<rule ref="WordPress.WP.I18n">
		<properties>
			<property name="text_domain" value="wpse-286268" />
		</properties>
	</rule>
	<rule ref="WordPress-Docs" />

	<rule ref="WordPress.Arrays.MultipleStatementAlignment.DoubleArrowNotAligned">
		<severity>0</severity>
	</rule>
	<rule ref="Generic.Formatting.MultipleStatementAlignment.NotSameWarning">
		<severity>0</severity>
	</rule>
	<rule ref="WordPress.Arrays.ArrayDeclarationSpacing.AssociativeKeyFound">
		<severity>0</severity>
	</rule>
	<rule ref="WordPress.Files.FileName.InvalidClassFileName">
		<exclude-pattern>wpse-286268.php</exclude-pattern>
	</rule>

	<arg name="extensions" value="php"/>
	<arg value="s"/>

	<file>.</file>
	<exclude-pattern>*/node_modules/*</exclude-pattern>
	<exclude-pattern>*/vendor/*</exclude-pattern>
	<exclude-pattern>*/dev-lib/*</exclude-pattern>
</ruleset>

wpse-286268-controls.js

/* globals wp */
/* exported wpse286268controls */
var wpse286268controls = ( function( api ) {
	'use strict';
	var component = {
		deviceControls: {}
	};

	/**
	 * Init.
	 *
	 * @param {object} args - Args.
	 * @param {object} args.deviceControls - Device controls.
	 * @returns {void}
	 */
	component.init = function( args ) {
		component.deviceControls = args.deviceControls;
		api.bind( 'ready', component.setControlActiveStates );
	};

	/**
	 * Set the active states for the device controls.
	 *
	 * @returns {void}
	 */
	component.setControlActiveStates = function() {
		_.each( component.deviceControls, function( controlId, deviceSlug ) {
			api.control( controlId, function( control ) {
				function isActive() {
					return deviceSlug === api.state( 'previewedDevice' ).get();
				}

				// Set initial active state.
				control.active.set( isActive );

				// Update active state whenever previewd device changes.
				api.state( 'previewedDevice' ).bind( function() {
					control.active.set( isActive );
				} );

				// Override whatever the active_callback may send from server when preview loads.
				control.active.validate = isActive;
			} );
		} );
	};

	return component;
} )( wp.customize );

wpse-286268-preview.js

/* globals wp, jQuery */
/* exported wpse286268preview */
var wpse286268preview = ( function( api, $ ) {
	'use strict';
	var component = {
		deviceSettings: {},
		stylesheetTemplate: ''
	};

	/**
	 * Init.
	 *
	 * @param {object} args - Args.
	 * @param {Array} args.deviceSettings - List of settings IDs to preview.
	 * @param {string} args.stylesheetTemplate - Stylesheet template.
	 * @returns {void}
	 */
	component.init = function( args ) {
		component.style = $( '#wpse-286268' );
		component.stylesheetTemplate = args.stylesheetTemplate;

		// After all settings are defined, start previewing changes to all of them.
		api.apply( api, _.values( args.deviceSettings ).concat( function onceSettingsRegistered() {
			_.each( arguments, function( setting ) {
				component.deviceSettings[ setting.id ] = setting;
				setting.bind( component.updatePreview );
			} );
		} ) );
	};

	/**
	 * Update preview.
	 *
	 * @returns {void}
	 */
	component.updatePreview = function updatePreview() {
		var css = component.stylesheetTemplate;
		_.each( component.deviceSettings, function( setting ) {
			css = css.replace( '{{' + setting.id + '}}', setting.get() );
		} );
		component.style.text( css );
	};

	return component;
} )( wp.customize, jQuery );

wpse-286268.php

<?php
/**
 * Plugin Name: WPSE 286268
 * Description: Demonstration of adding controls which are contextual to device previews.
 * Plugin URI: https://wordpress.stackexchange.com/q/286268/8521
 * Version: 0.1.0
 * Author: Weston Ruter, XWP
 * Author URI: https://weston.ruter.net/
 * License: GPLv2+
 *
 * @package WPSE_286268
 */

/**
 * Class WPSE_286268_Plugin
 */
class WPSE_286268_Plugin {

	/**
	 * Device configs.
	 *
	 * @var array
	 */
	public $device_configs = array();

	/**
	 * Stylesheet template.
	 *
	 * @var string
	 */
	public $stylesheet_template;

	/**
	 * Registered device settings.
	 *
	 * @var array
	 */
	public $registered_settings = array();

	/**
	 * Registered device controls.
	 *
	 * @var array
	 */
	public $registered_controls = array();

	/**
	 * Init.
	 */
	public function init() {
		$this->device_configs = array(
			'desktop' => array(
				'label' => __( 'Desktop element outline', 'wpse-286268' ),
				'default' => '#ff0000',
			),
			'tablet' => array(
				'label' => __( 'Tablet element outline', 'wpse-286268' ),
				'default' => '#00ff00',
			),
			'mobile' => array(
				'label' => __( 'Mobile element outline', 'wpse-286268' ),
				'default' => '#0000ff',
			),
		);

		$this->stylesheet_template = '
			* {
				outline: solid 1px {{outline_color_desktop}};
			}
			@media screen and ( max-width: 720px ) {
				* {
					outline: solid 1px {{outline_color_tablet}};
				}
			}
			@media screen and ( max-width: 320px ) {
				* {
					outline: solid 1px {{outline_color_mobile}};
				}
			}
		';

		add_action( 'customize_register', array( $this, 'customize_register' ), 20 );
		add_action( 'customize_controls_enqueue_scripts', array( $this, 'enqueue_controls_scripts' ) );
		add_action( 'customize_preview_init', function() {
			add_action( 'wp_enqueue_scripts', array( $this, 'enqueue_preview_scripts' ) );
		} );
		add_action( 'wp_print_styles', array( $this, 'print_styles' ), 20 );
	}

	/**
	 * Print styles.
	 */
	public function print_styles() {
		echo '<style id="wpse-286268" type="text/css">';
		$css = $this->stylesheet_template;
		$tpl_vars = array();
		foreach ( $this->device_configs as $slug => $params ) {
			$tpl_vars[ '{{outline_color_' . $slug . '}}' ] = get_theme_mod( "outline_color_{$slug}", $params['default'] );
		}
		echo esc_html( str_replace(
			array_keys( $tpl_vars ),
			array_values( $tpl_vars ),
			$css
		) );
		echo '</style>';
	}

	/**
	 * Customize register.
	 *
	 * @param WP_Customize_Manager $wp_customize Manager.
	 */
	public function customize_register( WP_Customize_Manager $wp_customize ) {
		$section = $wp_customize->get_section( 'colors' );
		if ( ! $section ) {
			$section = $wp_customize->add_section( 'colors', array(
				'title' => __( 'Colors', 'wpse-286268' ),
			) );
		}

		foreach ( array_keys( $wp_customize->get_previewable_devices() ) as $device_slug ) {
			if ( ! isset( $this->device_configs[ $device_slug ] ) ) {
				continue;
			}

			$setting = $wp_customize->add_setting( "outline_color_{$device_slug}", array(
				'transport' => 'postMessage',
				'sanitize_callback' => 'sanitize_hex_color',
				'default' => $this->device_configs[ $device_slug ]['default'],
			) );
			$this->registered_settings[ $device_slug ] = $setting;
			$control_arg = array_merge(
				$this->device_configs[ $device_slug ],
				array(
					'settings' => array( $setting->id ),
					'section' => $section->id,
				)
			);
			$control = new WP_Customize_Color_Control( $wp_customize, "outline_color_{$device_slug}", $control_arg );
			$wp_customize->add_control( $control );

			$this->registered_controls[ $device_slug ] = $control;
		}
	}

	/**
	 * Enqueue controls scripts.
	 */
	public function enqueue_controls_scripts() {
		$handle = 'wpse-286268-controls';
		wp_enqueue_script( $handle, plugin_dir_url( __FILE__ ) . 'wpse-286268-controls.js', array( 'customize-controls' ) );
		$exports = array(
			'deviceControls' => wp_list_pluck( $this->registered_controls, 'id' ),
		);
		wp_add_inline_script( $handle, sprintf( 'wpse286268controls.init( %s );', wp_json_encode( $exports ) ) );
	}

	/**
	 * Enqueue preview scripts.
	 */
	public function enqueue_preview_scripts() {
		$handle = 'wpse-286268-preview';
		wp_enqueue_script( $handle, plugin_dir_url( __FILE__ ) . 'wpse-286268-preview.js', array( 'customize-preview' ), false, true );
		$exports = array(
			'stylesheetTemplate' => $this->stylesheet_template,
			'deviceSettings' => wp_list_pluck( $this->registered_settings, 'id' ),
		);
		wp_add_inline_script( $handle, sprintf( 'wpse286268preview.init( %s );', wp_json_encode( $exports ) ) );
	}
}

if ( version_compare( strtok( get_bloginfo( 'version' ), '-' ), '4.9', '>=' ) ) {
	$wpse_286268 = new WPSE_286268_Plugin();
	$wpse_286268->init();
}

Line 135 of the PHP causes an error. Should be changed to:

'settings' => $setting->id,