default tags: add changelog and upgrade guide entry

[johnsonaj]

Description

Add CHANGELOG and upgrade guide entries for Default Tag enhancements

Relations

Relates #29747
Relates #30793
Relates #30973
Closes #19583
Closes #24449
Closes #19204
Closes #18311

References

Output from Acceptance Testing

$ make testacc TESTS=TestAccXXX PKG=ec2

...

[github-actions]

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[ewbankkit]

LGTM 🚀.

[github-actions]

This functionality has been released in v5.0.0 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. Thank you!

[github-actions]

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If you have found a problem that seems related to this change, please open a new issue and complete the issue template so we can capture all the details necessary to investigate further.