Created client layer for IAM

[DaisyModi]

Summary

• Add IAM client module with cloud-agnostic API for identity and policy management
• Implement substrate-neutral PolicyDocument with fluent builder pattern
• Provide foundation for unified IAM operations across AWS, GCP, and AliCloud

Components

IamClient: Main entry point with builder pattern for identity lifecycle operations
PolicyDocument/Statement: Cloud-agnostic policy models with type-safe builders
Supporting models: TrustConfiguration and CreateOptions for flexible identity creation
Complete unit test coverage for all classes
Notes

Follows MultiCloudJ SPI pattern for future provider implementations
Client methods throw UnsupportedOperationException pending driver layer
Ready for AWS/GCP/AliCloud implementation modules

[codecov-commenter]

Codecov Report

❌ Patch coverage is 95.56650% with 9 lines in your changes missing coverage. Please review.
✅ Project coverage is 78.61%. Comparing base (55735d6) to head (74d9a11).

Files with missing lines	Patch %	Lines
...om/salesforce/multicloudj/iam/model/Statement.java	92.64%	0 Missing and 5 partials ⚠️
...orce/multicloudj/iam/model/TrustConfiguration.java	93.33%	0 Missing and 2 partials ⚠️
...alesforce/multicloudj/iam/model/CreateOptions.java	95.83%	0 Missing and 1 partial ⚠️
...lesforce/multicloudj/iam/model/PolicyDocument.java	98.43%	0 Missing and 1 partial ⚠️

Additional details and impacted files

@@             Coverage Diff              @@
##               main      #90      +/-   ##
============================================
+ Coverage     78.10%   78.61%   +0.51%     
- Complexity     1690     1748      +58     
============================================
  Files           136      141       +5     
  Lines          6864     7067     +203     
  Branches        779      816      +37     
============================================
+ Hits           5361     5556     +195     
  Misses         1079     1079              
- Partials        424      432       +8     

Flag	Coverage Δ
unittests	78.61% <95.56%> (+0.51%)	⬆️

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[sandeepvinayak]

thanks for PR, please address the comments