account: enable go-vcr support

[jar-b]

Rollback Plan

If a change needs to be reverted, we will publish an updated version of the library.

Changes to Security Controls

Are there any changes to security controls (access controls, encryption, logging) in this pull request? If so, explain.

Description

Enables go-vcr for the account service.

Relations

Relates #25602
Relates #43717

Output from Acceptance Testing

% make testacc PKG=account VCR_MODE=RECORD_ONLY VCR_PATH=/tmp/account-vcr-testdata/
make: Verifying source code with gofmt...
==> Checking that code complies with gofmt requirements...
make: Running acceptance tests on branch: 🌿 f-go-vcr-account 🌿...
TF_ACC=1 go1.24.8 test ./internal/service/account/... -v -count 1 -parallel 20   -timeout 360m -vet=off
2025/10/17 16:23:38 Creating Terraform AWS Provider (SDKv2-style)...
2025/10/17 16:23:38 Initializing Terraform AWS Provider (SDKv2-style)...

=== RUN   TestAccAccount_serial/Region/AccountID
    region_test.go:69: skipping test because at least one environment variable of [AWS_ALTERNATE_PROFILE AWS_ALTERNATE_ACCESS_KEY_ID] must be set. Usage: credentials for running acceptance testing in alternate AWS account.
    panic.go:636: provider meta not found for test TestAccAccount_serial/Region/AccountID
    panic.go:636: randomness source not found for test TestAccAccount_serial/Region/AccountID
=== RUN   TestAccAccount_serial/Region/basic
    region_test.go:24: Step 1/3 error: Error running apply: exit status 1

        Error: enabling Account Region (ap-southeast-3): operation error Account: EnableRegion, https response error StatusCode: 403, RequestID: 8bfd32c6-d078-49af-bb46-04238374fea1, AccessDeniedException: User: arn:aws:sts::<redacted>:assumed-role/<redacted> is not authorized to perform: account:EnableRegion on resource: arn:aws:account::<redacted>:account with an explicit deny in a service control policy

          with aws_account_region.test,
          on terraform_plugin_test.tf line 12, in resource "aws_account_region" "test":
          12: resource "aws_account_region" "test" {

    panic.go:636: randomness source not found for test TestAccAccount_serial/Region/basic
--- FAIL: TestAccAccount_serial (59.65s)
    --- PASS: TestAccAccount_serial/AlternateContact (29.70s)
        --- PASS: TestAccAccount_serial/AlternateContact/basic (19.58s)
        --- PASS: TestAccAccount_serial/AlternateContact/disappears (10.12s)
        --- SKIP: TestAccAccount_serial/AlternateContact/AccountID (0.00s)
    --- PASS: TestAccAccount_serial/PrimaryContact (26.36s)
        --- PASS: TestAccAccount_serial/PrimaryContact/basic (17.61s)
        --- PASS: TestAccAccount_serial/PrimaryContact/dataSourceBasic (8.75s)
        --- SKIP: TestAccAccount_serial/PrimaryContact/dataSourceAccountID (0.00s)
    --- FAIL: TestAccAccount_serial/Region (3.60s)
        --- SKIP: TestAccAccount_serial/Region/AccountID (0.00s)
        --- FAIL: TestAccAccount_serial/Region/basic (3.60s)
FAIL
FAIL	github.com/hashicorp/terraform-provider-aws/internal/service/account	66.853s

[github-actions]

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