[Module Proposal]: `avm-ptn-entra-group`

### Check for previous/existing GitHub issues/module proposals

- [x] I have checked for previous/existing GitHub issues/module proposals.

### Check this module doesn't already exist in the module indexes

- [x] I have checked for that this module doesn't already exist in the module indexes.

### Bicep or Terraform?

Terraform

### Module Classification?

Resource Module

### Module Name

amv-ptn-entra-group

### Module Details

Customer asked about AVM to manage Entra Components, this module is for groups, I've discussed with Jared.

I'm happy to hold on until any shared interfaces have been identified.

### Do you want to be the owner of this module?

Yes

### Module Owner's GitHub Username (handle)

ASHR4

### (Optional) Secondary Module Owner's GitHub Username (handle)

_No response_