feat: [DTOSS-11124] Add an access_tier setting to storage_accounts module

[MacMur85]

Description

This PR includes:

• a change to add the access_tier option to storage_accounts module
• deployment of a sqlbackups storage account in dev environment
• setting the immutability for sql-backups container in Prod to 365 days (already in place in Azure)

Context

Type of changes

• Refactoring (non-breaking change)
• New feature (non-breaking change which adds functionality)
• Breaking change (fix or feature that would change existing functionality)
• Bug fix (non-breaking change which fixes an issue)

Checklist

• I am familiar with the contributing guidelines
• I have followed the code style of the project
• I have added tests to cover my changes
• I have updated the documentation accordingly
• This PR is a result of pair or mob programming

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Sensitive Information Declaration

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• I confirm that neither PII/PID nor sensitive data are included in this PR and the codebase changes.

[mrlockstar]

Can you update the terraform docs please to reflect the new variable.

[MacMur85]

Can you update the terraform docs please to reflect the new variable.

Done and pushed.