resource_aws_efs_filesystem: create tags when resource is created

[mildwonkey]

The tags for the efs filesystems were being attached after the resource
was created. AWS has since updated their API so that tags can be
specificed at create time.

Fixes #7662

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Closes #7662

Release note for CHANGELOG:

resource/aws_efs_file_system: add tags at create time

Output from acceptance testing:

AWS_PROFILE=testacc TF_ACC=1 go test -v ./aws/ -run TestAccAWSEFSFileSystem
=== RUN   TestAccAWSEFSFileSystem_importBasic
=== PAUSE TestAccAWSEFSFileSystem_importBasic
=== RUN   TestAccAWSEFSFileSystem_basic
=== PAUSE TestAccAWSEFSFileSystem_basic
=== RUN   TestAccAWSEFSFileSystem_pagedTags
=== PAUSE TestAccAWSEFSFileSystem_pagedTags
=== RUN   TestAccAWSEFSFileSystem_kmsKey
=== PAUSE TestAccAWSEFSFileSystem_kmsKey
=== RUN   TestAccAWSEFSFileSystem_kmsConfigurationWithoutEncryption
=== PAUSE TestAccAWSEFSFileSystem_kmsConfigurationWithoutEncryption
=== RUN   TestAccAWSEFSFileSystem_ProvisionedThroughputInMibps
=== PAUSE TestAccAWSEFSFileSystem_ProvisionedThroughputInMibps
=== RUN   TestAccAWSEFSFileSystem_ThroughputMode
=== PAUSE TestAccAWSEFSFileSystem_ThroughputMode
=== RUN   TestAccAWSEFSFileSystem_lifecyclePolicy
=== PAUSE TestAccAWSEFSFileSystem_lifecyclePolicy
=== RUN   TestAccAWSEFSFileSystem_lifecyclePolicy_update
=== PAUSE TestAccAWSEFSFileSystem_lifecyclePolicy_update
=== RUN   TestAccAWSEFSFileSystem_lifecyclePolicy_removal
=== PAUSE TestAccAWSEFSFileSystem_lifecyclePolicy_removal
=== CONT  TestAccAWSEFSFileSystem_importBasic
=== CONT  TestAccAWSEFSFileSystem_ThroughputMode
=== CONT  TestAccAWSEFSFileSystem_ProvisionedThroughputInMibps
=== CONT  TestAccAWSEFSFileSystem_kmsConfigurationWithoutEncryption
--- PASS: TestAccAWSEFSFileSystem_importBasic (29.44s)
=== CONT  TestAccAWSEFSFileSystem_kmsKey
--- PASS: TestAccAWSEFSFileSystem_kmsConfigurationWithoutEncryption (36.99s)
=== CONT  TestAccAWSEFSFileSystem_pagedTags
--- PASS: TestAccAWSEFSFileSystem_ThroughputMode (44.96s)
=== CONT  TestAccAWSEFSFileSystem_basic
--- PASS: TestAccAWSEFSFileSystem_ProvisionedThroughputInMibps (45.47s)
=== CONT  TestAccAWSEFSFileSystem_lifecyclePolicy_update
--- PASS: TestAccAWSEFSFileSystem_pagedTags (25.57s)
=== CONT  TestAccAWSEFSFileSystem_lifecyclePolicy
--- PASS: TestAccAWSEFSFileSystem_kmsKey (56.22s)
=== CONT  TestAccAWSEFSFileSystem_lifecyclePolicy_removal
--- PASS: TestAccAWSEFSFileSystem_lifecyclePolicy_update (43.64s)
--- PASS: TestAccAWSEFSFileSystem_lifecyclePolicy (37.87s)
--- PASS: TestAccAWSEFSFileSystem_basic (62.46s)
--- PASS: TestAccAWSEFSFileSystem_lifecyclePolicy_removal (39.58s)
PASS
ok  	github.com/terraform-providers/terraform-provider-aws/aws	126.953s

[bflad]

LGTM, thanks @mildwonkey! 🚀

Output from acceptance testing in AWS Commercial:

--- PASS: TestAccAWSEFSFileSystem_kmsConfigurationWithoutEncryption (25.39s)
--- PASS: TestAccAWSEFSFileSystem_lifecyclePolicy_removal (38.23s)
--- PASS: TestAccAWSEFSFileSystem_kmsKey (48.54s)
--- PASS: TestAccAWSEFSFileSystem_importBasic (74.63s)
--- PASS: TestAccAWSEFSFileSystem_lifecyclePolicy_update (84.50s)
--- PASS: TestAccAWSEFSFileSystem_ThroughputMode (89.04s)
--- PASS: TestAccAWSEFSFileSystem_ProvisionedThroughputInMibps (98.46s)
--- PASS: TestAccAWSEFSFileSystem_basic (99.58s)
--- PASS: TestAccAWSEFSFileSystem_pagedTags (104.21s)
--- PASS: TestAccAWSEFSFileSystem_lifecyclePolicy (105.36s)

Output from acceptance testing in AWS GovCloud (US) (failure unrelated):

--- PASS: TestAccAWSEFSFileSystem_kmsConfigurationWithoutEncryption (22.17s)
--- FAIL: TestAccAWSEFSFileSystem_basic (27.73s)
--- PASS: TestAccAWSEFSFileSystem_importBasic (45.85s)
--- PASS: TestAccAWSEFSFileSystem_lifecyclePolicy_update (52.93s)
--- PASS: TestAccAWSEFSFileSystem_kmsKey (56.27s)
--- PASS: TestAccAWSEFSFileSystem_ProvisionedThroughputInMibps (63.13s)
--- PASS: TestAccAWSEFSFileSystem_ThroughputMode (68.27s)
--- PASS: TestAccAWSEFSFileSystem_lifecyclePolicy (99.66s)
--- PASS: TestAccAWSEFSFileSystem_lifecyclePolicy_removal (112.61s)
--- PASS: TestAccAWSEFSFileSystem_pagedTags (116.25s)

[ghost]

This has been released in version 2.31.0 of the Terraform AWS provider. Please see the Terraform documentation on provider versioning or reach out if you need any assistance upgrading.

For further feature requests or bug reports with this functionality, please create a new GitHub issue following the template for triage. Thanks!

[ghost]

I'm going to lock this issue because it has been closed for 30 days ⏳. This helps our maintainers find and focus on the active issues.

If you feel this issue should be reopened, we encourage creating a new issue linking back to this one for added context. Thanks!