fix(terraform): Fix foreach multi attributes in field

[SteveVaknin]

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

Description

• Fix the foreach handler to support multi attributes in same field
• For example - tags = merge(each.value.tags, { Name = each.value.name }, {})
• Added test for this case

Checklist:

• I have performed a self-review of my own code
• I have commented my code, particularly in hard-to-understand areas
• I have made corresponding changes to the documentation
• I have added tests that prove my feature, policy, or fix is effective and works
• New and existing tests pass locally with my changes