feat: add tag options for s3 backend objects

[project0]

Fixes #30054 #36445
replaces stale PR #30121

configuration is compatible with opentofu and i took actually most part of it opentofu/opentofu#3038

Target Release

1.15.x

Rollback Plan

• If a change needs to be reverted, we will roll out an update to the code within 7 days.

Changes to Security Controls

Are there any changes to security controls (access controls, encryption, logging) in this pull request? If so, explain.

CHANGELOG entry

• This change is user-facing and I added a changelog entry.
• This change is not user-facing.

[hashicorp-cla-app]

All committers have signed the CLA.

[project0]

Any update?

[crw]

Hi @project0, an update would come from the AWS Provider team at HashiCorp, and they only irregularly review S3 backend PRs. This is on their list to review, but I cannot provide any kind of guidance, it is somewhat arbitrary when the S3 backend gets attention.