Should files in /tmp be checked for permissions when using tmpfs?

#### Description of problem:

Some policies require a separate partition for `/tmp` but when this is not required and `/tmp` uses a `tmpfs` file system, the mount point will be ignored by rules using the `create_local_mount_points_list` macro.

This macro was introduced by #11319 and brought significant performance improvements by, among other aspects, skipping remote and pseudo file systems during the scan.

After a recent analysis I noticed a possible case that could impact the following rules:

- file_permissions_unauthorized_sgid
- file_permissions_unauthorized_suid
- file_permissions_unauthorized_world_writable
- file_permissions_ungroupowned
- no_files_unowned_by_user

These rules check for files permissions or ownership.
In a scenario where the system is using `tmpfs` for `/tmp`, assuming a non-compliant file is stored in `/tmp`, which could be a valid case due to the nature of `/tmp`, these rules would not report this file.
On the other hand, `tmpfs` is not persistent and this could minimize the risk.

The solution seems simple, by ensuring `/tmp` is always checked regardless of using `tmpfs` or a device partition.
However, it is very hard to make this using OVAL without big changes in the macro or on these specific rules.
I tried some tests updating the macro in order to include the `/tmp` unconditionally in the resulting variable but had no success.

I am filing this issue here so others can also give insights on how to solve it using OVAL or even comment on how relevant is this issue.

#### SCAP Security Guide Version:

master as of 2024-05-08

#### Additional Information/Debugging Steps: