Microsoft.Subscription/aliases does not appear in What-If output

**Describe the bug**
If I have a management group-scoped template with a resource of type `Microsoft.Subscription/aliases` ([which provisions an Enterprise Agreement subscription](https://docs.microsoft.com/en-us/azure/cost-management-billing/manage/programmatically-create-subscription-enterprise-agreement?tabs=rest#use-arm-template)), the What-If command does not list the subscription creation as an action that will happen.

**Expected behavior**
The list of changes should include the creation of a new subscription, but it does not list this information.

**Client** [e.g. PowerShell, CLI, API)
Azure DevOps task.

**Additional context**
The What-If output always lists the `parent.id` as having changed, which is issue #142.

Start by reproducing the management-group-scoped template containing a Microsoft.Subscription/aliases resource through the Azure DevOps task and inspect its What-If output. The change is done when the output lists creation of the new subscription as an action, without losing the existing parent.id behavior.

Written by the indexing model from the issue text.