Assessment: Upgrade CSPM Azure Benchmark from CIS v2.0.0 → v4.0.0

Goal:

Evaluate the impact of upgrading CIS Microsoft Azure Foundations Benchmark `v2.0.0` to `v4.0.0`, and define the implementation scope.

- Review CIS v4.0.0 vs. v2.0.0.
- Identify newly introduced rules (Databricks, Entra ID, PAM, logging, network security, etc.).
- Identify required changes for existing rules.
- Highlight coverage gaps in the current AZURE CSPM rule set (RULES.md, “Full Table”).

**DOD:**
- Gap analysis: list of new/changed rules in v4.0.0.
- Effort estimate for Cloudbeat implementation.
- Risks, blockers, and open questions documented.

References:
- Product Epic: https://github.com/elastic/security-team/issues/13299