[Lambda] Layer: Add Tags Support

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**Tell us about your request**
Enable tagging for Lambda layers, with support for unique tags at the layer version level. Tags could be used for cost allocation, resource organization, automation purposes, ownership identifications.

**Which service(s) is this request for?**
AWS Lambda

**Tell us about the problem you're trying to solve. What are you trying to do, and why is it hard?**
Currently, Lambda layers do not support tagging, which limits the ability to organize and manage layers effectively. Tags are essential for tracking costs, associating layers with specific applications, and automating resource management. This is especially true if all lambdas using this layer have been deleted.

この issue は AWS Lambda layers と layer-version レベルでの一意な tags に関するものですが、リポジトリのファイル、テスト、実装のエントリーポイントは指定されていません。まず AWS Lambda tagging APIs と、プロジェクトにおける layer-version の処理を確認してください。layer versions が組織化、コスト配分、所有権、オートメーション用の個別の tags をサポートすれば完了です。

索引モデルが issue の本文から書いたものです。