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.
issue