The tags of the two SQL accounts created with "Provisioned Throughput" and "Serverless" are inconsistent

[v-mengwe]

OS: All Build Version: 20210627.1

Repro Steps:

1. Create a SQL account with "Provisioned Throughput" capacity model, e.g. "elsa-sql-p".
2. Create a SQL account with "Serverless" capacity model, e.g. "elsa-sql-s".
3. Check whether the tags of the two SQL accounts are consistent.

Expect: The tags of the two SQL accounts are consistent.

Actual: The tags of the two SQL accounts are inconsistent.

[v-mengwe]

Verified on the latest build 20211117.4, this issue still reproduces for now, we will continue to track this issue.