Supply tags in the Creating EFS resource at creation time

[dbgeek]

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Relates OR Closes #10278

This pull request supplies the tags at conn.CreateFileSystem(createOpts) instead of apply the TAGS after the resource is created.
This should make it possible to create EFS resource when control IAM access by tags conditions

PR include a fix in the tests so it possible to run the TEST against different AWS regions then us-west-2 and not failing

Output from acceptance testing:

TF_ACC=1 go test ./aws -v -run=TestAccAWSEFSFileSystem -timeout 120m
go: finding github.com/terraform-providers/terraform-provider-tls v2.1.0+incompatible
go: finding github.com/terraform-providers/terraform-provider-tls v2.1.0+incompatible
=== 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_lifecyclePolicy_removal
=== CONT  TestAccAWSEFSFileSystem_kmsConfigurationWithoutEncryption
=== CONT  TestAccAWSEFSFileSystem_ProvisionedThroughputInMibps
=== CONT  TestAccAWSEFSFileSystem_lifecyclePolicy_update
=== CONT  TestAccAWSEFSFileSystem_lifecyclePolicy
=== CONT  TestAccAWSEFSFileSystem_ThroughputMode
=== CONT  TestAccAWSEFSFileSystem_kmsKey
--- PASS: TestAccAWSEFSFileSystem_kmsConfigurationWithoutEncryption (44.25s)
=== CONT  TestAccAWSEFSFileSystem_pagedTags
--- PASS: TestAccAWSEFSFileSystem_importBasic (59.50s)
=== CONT  TestAccAWSEFSFileSystem_basic
--- PASS: TestAccAWSEFSFileSystem_lifecyclePolicy (62.48s)
--- PASS: TestAccAWSEFSFileSystem_lifecyclePolicy_removal (65.30s)
--- PASS: TestAccAWSEFSFileSystem_lifecyclePolicy_update (78.28s)
--- PASS: TestAccAWSEFSFileSystem_pagedTags (34.99s)
--- PASS: TestAccAWSEFSFileSystem_kmsKey (86.41s)
--- PASS: TestAccAWSEFSFileSystem_ThroughputMode (96.07s)
--- PASS: TestAccAWSEFSFileSystem_ProvisionedThroughputInMibps (115.94s)
--- PASS: TestAccAWSEFSFileSystem_basic (75.91s)
PASS
ok      github.com/terraform-providers/terraform-provider-aws/aws       136.670s

[dbgeek]

Closing this PR as of duplicate. #10254 has already been merged. I fix another PR for the test fix(d308db5)

[ghost]

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