feat(sqlserver): migrate sqlserver resources to the v3 API

[marceljk]

Description

relates to STACKITTPR-731

Checklist

• Issue was linked above
• Code format was applied: make fmt
• Examples were added / adjusted (see examples/ directory)
• Docs are up-to-date: make generate-docs (will be checked by CI)
• Unit tests got implemented or updated
• Acceptance tests got implemented or updated (see e.g. here)
• Unit tests are passing: make test (will be checked by CI)
• No linter issues: make lint (will be checked by CI)

[github-actions]

Merging this branch changes the coverage (2 decrease, 2 increase)

Impacted Packages	Coverage Δ	🤖
github.com/stackitcloud/terraform-provider-stackit/stackit/internal/services/observability/instance	33.69% (ø)
github.com/stackitcloud/terraform-provider-stackit/stackit/internal/services/sqlserverflex	0.00% (ø)
github.com/stackitcloud/terraform-provider-stackit/stackit/internal/services/sqlserverflex/instance	33.80% (+7.23%)	👍
github.com/stackitcloud/terraform-provider-stackit/stackit/internal/services/sqlserverflex/user	27.14% (-2.41%)	👎
github.com/stackitcloud/terraform-provider-stackit/stackit/internal/services/sqlserverflex/utils	75.00% (ø)
github.com/stackitcloud/terraform-provider-stackit/stackit/internal/utils/planmodifiers/int32planmodifier	46.67% (ø)
github.com/stackitcloud/terraform-provider-stackit/stackit/internal/utils/planmodifiers/listplanmodifier	51.35% (-20.08%)	💀 💀
github.com/stackitcloud/terraform-provider-stackit/stackit/internal/utils/planmodifiers/objectplanmodifier	31.82% (+31.82%)	🌟

---

Coverage by file

Changed files (no unit tests)

Changed File	Coverage Δ	Total	Covered	Missed	🤖
github.com/stackitcloud/terraform-provider-stackit/stackit/internal/services/observability/instance/resource.go	37.12% (ø)	1021	379	642
github.com/stackitcloud/terraform-provider-stackit/stackit/internal/services/sqlserverflex/instance/datasource.go	0.00% (ø)	51 (-7)	0	51 (-7)
github.com/stackitcloud/terraform-provider-stackit/stackit/internal/services/sqlserverflex/instance/resource.go	37.64% (+6.91%)	449 (+78)	169 (+55)	280 (+23)	👍
github.com/stackitcloud/terraform-provider-stackit/stackit/internal/services/sqlserverflex/user/datasource.go	31.94% (-2.84%)	72 (+3)	23 (-1)	49 (+4)	👎
github.com/stackitcloud/terraform-provider-stackit/stackit/internal/services/sqlserverflex/user/resource.go	25.38% (-2.31%)	197 (+2)	50 (-4)	147 (+6)	👎
github.com/stackitcloud/terraform-provider-stackit/stackit/internal/services/sqlserverflex/utils/util.go	75.00% (ø)	8	6	2
github.com/stackitcloud/terraform-provider-stackit/stackit/internal/utils/planmodifiers/int32planmodifier/use_state_for_unknown_if.go	46.67% (ø)	30	14	16
github.com/stackitcloud/terraform-provider-stackit/stackit/internal/utils/planmodifiers/listplanmodifier/use_state_for_unknown_if.go	46.67% (+46.67%)	30 (+30)	14 (+14)	16 (+16)	🌟
github.com/stackitcloud/terraform-provider-stackit/stackit/internal/utils/planmodifiers/objectplanmodifier/use_state_for_unknown_if.go	31.82% (+31.82%)	44 (+44)	14 (+14)	30 (+30)	🌟

Please note that the "Total", "Covered", and "Missed" counts above refer to code statements instead of lines of code. The value in brackets refers to the test coverage of that file in the old version of the code.

Changed unit test files

• github.com/stackitcloud/terraform-provider-stackit/stackit/internal/services/sqlserverflex/instance/resource_test.go
• github.com/stackitcloud/terraform-provider-stackit/stackit/internal/services/sqlserverflex/sqlserverflex_acc_test.go
• github.com/stackitcloud/terraform-provider-stackit/stackit/internal/services/sqlserverflex/sqlserverflex_test.go
• github.com/stackitcloud/terraform-provider-stackit/stackit/internal/services/sqlserverflex/user/datasource_test.go
• github.com/stackitcloud/terraform-provider-stackit/stackit/internal/services/sqlserverflex/user/resource_test.go
• github.com/stackitcloud/terraform-provider-stackit/stackit/internal/services/sqlserverflex/utils/util_test.go
• github.com/stackitcloud/terraform-provider-stackit/stackit/internal/utils/planmodifiers/int32planmodifier/use_state_for_unknown_if_test.go
• github.com/stackitcloud/terraform-provider-stackit/stackit/internal/utils/planmodifiers/listplanmodifier/use_state_for_unknown_if_test.go
• github.com/stackitcloud/terraform-provider-stackit/stackit/internal/utils/planmodifiers/objectplanmodifier/use_state_for_unknown_if_test.go