AWS::IAM::VirtualMFADevice - Tags and Users not recognized by drift detection

### Name of the resource

AWS::IAM::VirtualMFADevice

### Resource Name

_No response_

### Issue Description

When drift is detected for the **'AWS::IAM::VirtualMFADevice'** resource type, this results in a DRIFTED state even though there is no change to the resource and, depending on the drift results, the **'Tags'** and **'Users'** properties are not recognised by drift detection and are marked as removed although they exist.

### Expected Behavior

The resource should be in the **IN_SYNC** state when there is no change.

### Observed Behavior

The resource shows **MODIFIED** and the **'Tags'** and **'Users'** properties are marked as removed while they exist

### Test Cases

1- Create a resource type AWS::IAM::VirtualMFADevice with 'Tags' and 'Users' properties:

```
Resources:
TestDrift:
Type: AWS::IAM::VirtualMFADevice
Properties:
Tags:
- Key: Test
Value: drift
Users:
- test
VirtualMfaDeviceName: DriftTest
```
2- Perform Drift Detection operation
3- The drift results will show the resource as DRIFTED while there is no change.

### Other Details

_No response_

No repository files or tests are identified in the issue. Reproduce the problem with the supplied AWS::IAM::VirtualMFADevice template, run drift detection, and compare the Tags and Users results with the expected IN_SYNC state.

Written by the indexing model from the issue text.