[Feature request] Add `aria-disabled` guidance to form element annotations

### Description

When annotating form elements that should be non-interactive, the toolkit currently offers a `disabled` toggle. In practice, using the native `disabled` attribute removes the element from the accessibility tree, making it undiscoverable to assistive technology users. The preferred approach in most cases is to use `aria-disabled="true"` instead, which keeps the element discoverable while preventing interaction.

### Requested change

When the disabled state is toggled on for a form element annotation, the annotation should communicate that `aria-disabled` is the recommended approach. This could look like:

- Replacing the simple "disabled: true" label with guidance text, such as: "This field should use `aria-disabled` to maintain accessibility and discoverability"
- Adding a flyout tip (similar to how Primer A11y Presets work) that appears when the toggle is enabled, explaining the rationale

### Why

Using `aria-disabled` instead of `disabled` is a widely recommended practice. By surfacing this guidance directly in the annotation, we can help designers communicate the right implementation to developers without requiring specialized accessibility knowledge.

### References

- [Make disabled buttons accessible](https://advancedbytez.com/make-disabled-buttons-accessible/)

從表單元素註解入口開始，檢查停用切換開關的呈現方式，然後將其與現有的 Primer A11y Presets flyout 行為進行比較。啟用切換開關後，註解中能夠傳達 aria-disabled 的建議及其理由，且最終的呈現方式已達成共識並完成驗證，即表示完成。

由索引模型根據 Issue 內容生成。