(AWS::ElasticLoadBalancingV2::Listener ) CFN doesn't propagate Stack-level tags to resource

### Name of the resource

AWS::ElasticLoadBalancingV2::Listener

### Resource name

_No response_

### Description

Tagging in AWS Cloud is fundamental to providing enterprise-level visibility and control.

#### is-state
Currently we are not able to Tags via:
* adding Tags to Stack-level and CloudFormation propagate to them to the Listener(s) of an ALB resource handled by this stack.
* adding `Tags` as `Properties` of `AWS::ElasticLoadBalancingV2::Listener` on the resource

At the same time, the AWS API (via [AddTags](https://docs.aws.amazon.com/elasticloadbalancing/latest/APIReference/API_AddTags.html)) and also the new AWS Console for Load balancers supports Tags:


#### target state
* We are able to add via CFN as `Tags` via `Properties` of `AWS::ElasticLoadBalancingV2::Listener` and/or
* We are able propagate CFN Stack-level tags to all Listeners
* Furthermore those Tags (via Stack or via Resource) must be handled by CloudFormation Drift-Detection correctly (hence, once both or one way is possible, Drift-Detection must be aware that this "new" tags are _not_ a drift, since we saw an issue in the past: #1344

### Other Details

Please note there is also a pending issue regarding:
* https://github.com/aws-cloudformation/cloudformation-coverage-roadmap/issues/1436

Start by reviewing the AWS::ElasticLoadBalancingV2::Listener resource requirements and the linked AddTags API documentation. Compare the requested resource and stack-level tagging behavior with related issues #1344 and #1436; done means listener tags work through the supported path and CloudFormation drift detection treats managed tags correctly.

Written by the indexing model from the issue text.