Draft: feat: OpenTofu Templates

What does this MR do?

• adds OpenTofu Templates based on GitLab's OpenTofu Images

Related issues

• terraform-images#114 (comment 1641135841)

Checklist

Pre-merge

Consider the effect of the changes in this merge request on the following:

• Different pipeline types
• Non-canonical projects:
  • gitlab-foss
  • security
  • dev
  • personal forks
• Pipeline performance

If new jobs are added:

• Change-related rules (e.g. frontend/backend/database file changes): _____
• Frequency they are running (MRs, main branch, nightly, bi-hourly): _____
• Add a duration chart to https://app.periscopedata.com/app/gitlab/652085/Engineering-Productivity---Pipeline-Build-Durations if there are new jobs added to merge request pipelines

This will help keep track of expected cost increases to the GitLab project average pipeline cost per merge request RPI

Post-merge

• Consider communicating these changes to the broader team following the communication guideline for pipeline changes