[WIP] Update default Azure VM SKUs used in testing and templates

[mboersma]

What type of PR is this?

/kind cleanup

What this PR does / why we need it:

Updates the default Azure VM SKUs used in testing and templates since the current choices are now deprecated.

Overall:

• Standard_B2s -> Standard_B2s_v2
• Standard_D2s_v3 -> Standard_D2s_v5.

Which issue(s) this PR fixes:
Fixes #

Special notes for your reviewer:

See the migration guide for more information. The current SKUs will be phased out in 2028, so this isn't urgent.

TODOs:

• squashed commits
• includes documentation
• adds unit tests
• cherry-pick candidate

Release note:

NONE

[k8s-ci-robot]

Skipping CI for Draft Pull Request.
If you want CI signal for your change, please convert it to an actual PR.
You can still manually trigger a test run with /test all

[k8s-ci-robot]

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[mboersma]

/test pull-cluster-api-provider-azure-e2e

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 44.64%. Comparing base (37d47aa) to head (62c6c2c).

Additional details and impacted files

@@            Coverage Diff             @@
##             main    #5996      +/-   ##
==========================================
- Coverage   44.64%   44.64%   -0.01%     
==========================================
  Files         279      279              
  Lines       25244    25244              
==========================================
- Hits        11271    11269       -2     
- Misses      13150    13152       +2     
  Partials      823      823              

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[mboersma]

/test pull-cluster-api-provider-azure-e2e-optional

[mboersma]

/retitle [WIP] Update default Azure VM SKUs used in testing and templates

AKS tests failed with:
The Virtual Machine size Standard_D2s_v5 does not support Ephemeral OS disk.

[k8s-ci-robot]

@mboersma: The following tests failed, say /retest to rerun all failed tests or /retest-required to rerun all mandatory failed tests:

Test name	Commit	Details	Required	Rerun command
pull-cluster-api-provider-azure-e2e-optional	4bb058e	link	false	/test pull-cluster-api-provider-azure-e2e-optional
pull-cluster-api-provider-azure-apiversion-upgrade	62c6c2c	link	true	/test pull-cluster-api-provider-azure-apiversion-upgrade

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