[DRATF][Terraform - AKS] Ensure Tags are set

[yelghali]

When you apply metadata tags to your cloud resources, include information that couldn't be included in the resource name. For example, include information about the asset. You can use that information to run more sophisticated filtering and reporting on resources. You want these tags to include context about the resource's associated workload or application, operational requirements, and ownership information. IT or business teams use this information to find resources or generate reports about resource usage and billing.

c.f https://learn.microsoft.com/en-us/azure/cloud-adoption-framework/ready/azure-best-practices/resource-tagging

code scan check
check if field tags is empty dict.
https://registry.terraform.io/providers/hashicorp/azurerm/latest/docs/resources/kubernetes_cluster