Allow `shared` tag value for AWS resource import

[kahirokunn]

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Describe the solution you'd like Currently, the implementation only supports the owned tag value for AWS resource imports. I would like to request that the shared tag value also be supported. This enhancement is important because creating resources with the owned tag leads to potential risks when the Cluster is deleted, as it attempts to delete the network associated with it. There is a risk that other services, such as Load Balancers or other deployments, could be relying on that network, leading to unintended disruptions.

Anything else you would like to add: Allowing the shared tag value will provide greater flexibility and safety in managing AWS resources within shared environments. This change will help avoid accidental deletions of critical network infrastructure that might be shared across multiple services or applications.

Environment:

• Cluster-api-provider-aws version: v2.5.0
• Kubernetes version: (use kubectl version): v1.30.1
• OS (e.g. from /etc/os-release): M1 MacOS