Create new Open Source Program plan
## Why are we doing this work As part to distinguish Free plan from Open Source Program, a new plan needs to be created with GitLab plans table. When a subscription is created with an OpenSource plan within CustomersDot, the CustomersDot should sync the new `opensource` plan information to the namespace. This issue would introduce new plan `opensource` and related `plan_limits` entries. ## Relevant links The MR [here](https://gitlab.com/gitlab-org/gitlab/-/merge_requests/57814) can be looked for reference. ## Implementation plan 1. Create migration file to insert new plan `opensource` * title - `Open Source Program` * name - `opensource` 1. Create migration to add plan_limits for new plan * The plan_limits for `opensource` is a clone of the entries of the `ultimate` plan.
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