Amplify does not respect tags.json as per documentation

### How did you install the Amplify CLI?

npm

### If applicable, what version of Node.js are you using?

v21.0.0

### Amplify CLI Version

12.8.2

### What operating system are you using?

Mac OSX

### Did you make any manual changes to the cloud resources managed by Amplify? Please describe the changes made.

Nope

### Describe the bug

The account I am trying to deploy into requires all stacks to have certain tags. According to the docs (https://docs.amplify.aws/javascript/tools/cli/project/tags/) before you run amplify init you can create a tags.json file in amplify/backend. When I have done this it still fails and checked in CloudTail and the tags are not being sent with the request.

### Expected behavior

The tags should be added as part of the createStack call

### Reproduction steps

create amplify/backend/tags.json
run amplify init
check cloudtrail

### Project Identifier

_No response_

### Log output

```
# Put your logs below this line

```

### Additional information

_No response_

### Before submitting, please confirm:

- [X] I have done my best to include a minimal, self-contained set of instructions for consistently reproducing the issue.
- [X] I have removed any sensitive information from my code snippets and submission.

Start by tracing how amplify init reads amplify/backend/tags.json and how those values reach the CloudFormation createStack request. Reproduce the issue with the stated file and command, then check CloudTrail to confirm the request includes the required tags.

Written by the indexing model from the issue text.