Azure ARM builder should offer functionality to tag the created .vhd

_This issue was originally opened by @LazzariPaolo in https://github.com/hashicorp/packer/issues/11388 and has been migrated to this repository. The original issue description is below._

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The existing [azure-tags](https://www.packer.io/docs/builders/azure/arm#azure_tags) only tags the resources created during the Packer build, it does _not_ tag the actual generated vhd.

Start with the Azure ARM builder's azure_tags configuration and trace how the generated VHD is created, then check the Azure resource API used for VHD tagging. Done means the configured tags are also applied to the generated VHD, not only to resources created during the build; the issue names no files or tests.

Written by the indexing model from the issue text.