feat(entra): add new check entra_auth_policy_guest_users_access_restrictions

[danibarranqueroo]

Context

This PR introduces a new check to ensure that Guest Users acces policy in Entra is set at least Guest users have limited access to properties and memberships of directory objects or more restrictive.

Microsoft Entra ID allows you to restrict what external guest users can see in their organization in Microsoft Entra ID. Guest users are set to a limited permission level by default in Microsoft Entra ID, while the default for member users is the full set of user permissions.

Description

Added new check entra_auth_policy_guest_users_access_restrictions with its unit tests.

Checklist

• Are there new checks included in this PR? Yes / No
  • If so, do we need to update permissions for the provider? Please review this carefully.
• Review if the code is being covered by tests.
• Review if code is being documented following this specification https://github.com/google/styleguide/blob/gh-pages/pyguide.md#38-comments-and-docstrings
• Review if backport is needed.
• Review if is needed to change the Readme.md

API

• Verify if API specs need to be regenerated.
• Check if version updates are required (e.g., specs, Poetry, etc.).
• Ensure new entries are added to CHANGELOG.md, if applicable.

License

By submitting this pull request, I confirm that my contribution is made under the terms of the Apache 2.0 license.

[codecov]

Codecov Report

All modified and coverable lines are covered by tests ✅

Project coverage is 88.68%. Comparing base (07419fd) to head (ccbc678).
Report is 6 commits behind head on master.

Additional details and impacted files

@@            Coverage Diff             @@
##           master    #7234      +/-   ##
==========================================
- Coverage   89.26%   88.68%   -0.59%     
==========================================
  Files        1300     1220      -80     
  Lines       42890    35571    -7319     
==========================================
- Hits        38286    31545    -6741     
+ Misses       4604     4026     -578     

Flag	Coverage Δ
api	?
prowler	88.68% <100.00%> (+0.02%)	⬆️

Flags with carried forward coverage won't be shown. Click here to find out more.

Components	Coverage Δ
prowler	88.68% <100.00%> (+0.02%)	⬆️
api	∅ <ø> (∅)

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