PRXT - feat: improve TooltipIconButton accessibility

[punk6529]

Summary

• convert TooltipIconButton into a semantic button that manages tooltip visibility for hover and focus states while keeping its tooltip id associated for assistive tech
• ensure the component preserves consumer props such as aria-describedby and tabIndex when forwarding to the button element
• add colocated tests that validate hover, focus/keyboard usage, tab order, and click behavior

Testing

• npm run lint
• npm run type-check (fails due to existing repository issues)
• BASE_ENDPOINT=http://localhost npx jest components/common/TooltipIconButton.test.tsx --coverage --watchAll=false

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https://chatgpt.com/codex/tasks/task_e_68c93fbbf524832186b72851c1b70a80

[sonarqubecloud]

Quality Gate failed

Failed conditions
B Reliability Rating on New Code (required ≥ A)

See analysis details on SonarQube Cloud

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[prxt6529]

Will be done in #1497