[service] [request]: volumeAttributesClassName not able to create tag while creation

### Community Note

* Please vote on this issue by adding a 👍 [reaction](https://blog.github.com/2016-03-10-add-reactions-to-pull-requests-issues-and-comments/) to the original issue to help the community and maintainers prioritize this request
* Please do not leave "+1" or "me too" comments, they generate extra noise for issue followers and do not help prioritize the request
* If you are interested in working on this issue or have submitted a pull request, please leave a comment

**Tell us about your request**
What do you want us to build?

**Which service(s) is this request for?**
This could be Fargate, ECS, EKS, ECR :- EKS

**Tell us about the problem you're trying to solve. What are you trying to do, and why is it hard?**
Enclosing manifest
apiVersion: storage.k8s.io/v1
kind: StorageClass
metadata:
name: ebs-blog-migration
provisioner: ebs.csi.aws.com
allowVolumeExpansion: true
volumeBindingMode: WaitForFirstConsumer
parameters:
type: gp3
---
apiVersion: storage.k8s.io/v1beta1
kind: VolumeAttributesClass
metadata:
name: ebs-blog-gp3-standard-performance
driverName: ebs.csi.aws.com
parameters:
type: gp3
iops: "3000"
throughput: "125"
tagSpecification_1: "performance=standard"
---
apiVersion: v1
kind: PersistentVolumeClaim
metadata:
name: ebs-blog-migration
spec:
accessModes:
- ReadWriteOnce
storageClassName: ebs-blog-migration
volumeAttributesClassName: ebs-blog-gp3-standard-performance
resources:
requests:
storage: 1Gi
---
apiVersion: v1
kind: Pod
metadata:
name: ebs-blog-migration-app
spec:
containers:
- name: ebs-blog-app
image: busybox:latest
command: ["/bin/sh"]
args: ["-c", "while true; do echo $(date -u) >> /data/out.txt; sleep 5; done"]
volumeMounts:
- name: persistent-storage
mountPath: /data
volumes:
- name: persistent-storage
persistentVolumeClaim:
claimName: ebs-blog-migration
```
When I tried adding patch , I am able to create vac and tag associated with this , but when I try adding while creation of PVC .. I think tag is still not getting populated .
What outcome are you trying to achieve, ultimately, and why is it hard/impossible to do right now? What is the impact of not having this problem solved? The more details you can provide, the better we'll be able to understand and solve the problem.

**Are you currently working around this issue?**
How are you currently solving this problem? yes patch one is working as of now

**Additional context**
Anything else we should know? with support version eks 1.31 and ebs-csi-controller version v1.41

**Attachments**
If you think you might have additional information that you'd like to include via an attachment, please do - we'll take a look. (Remember to remove any personally-identifiable information.)

Reproduce the supplied StorageClass, VolumeAttributesClass, PVC, and Pod manifests on EKS 1.31 with ebs-csi-controller v1.41. Compare tags when the VolumeAttributesClass is patched after PVC creation versus referenced during creation. Done means the tag specification is applied when the PVC and volume are created, or the limitation is documented.

Written by the indexing model from the issue text.