rabbit_vhost:set_tags/2 avoids notifying if tags are unchanged (backport #7280) (backport #7282)

[mergify]

This is an automatic backport of pull request #7282 done by Mergify.
Cherry-pick of bb65d2a has failed:

On branch mergify/bp/v3.10.x/pr-7282
Your branch is up to date with 'origin/v3.10.x'.

You are currently cherry-picking commit bb65d2af48.
  (fix conflicts and run "git cherry-pick --continue")
  (use "git cherry-pick --skip" to skip this patch)
  (use "git cherry-pick --abort" to cancel the cherry-pick operation)

Changes to be committed:
	modified:   deps/rabbit/BUILD.bazel
	new file:   deps/rabbit/src/rabbit_db_vhost.erl
	modified:   deps/rabbit/src/rabbit_vhost.erl
	new file:   deps/rabbit/test/test_rabbit_event_handler.erl

Unmerged paths:
  (use "git add <file>..." to mark resolution)
	both modified:   deps/rabbit/test/vhost_SUITE.erl

Cherry-pick of 81fbaba has failed:

On branch mergify/bp/v3.10.x/pr-7282
Your branch is ahead of 'origin/v3.10.x' by 4 commits.
  (use "git push" to publish your local commits)

You are currently cherry-picking commit 81fbaba2e9.
  (fix conflicts and run "git cherry-pick --continue")
  (use "git cherry-pick --skip" to skip this patch)
  (use "git cherry-pick --abort" to cancel the cherry-pick operation)

Changes to be committed:
	deleted:    deps/rabbit/src/rabbit_db_vhost.erl

Unmerged paths:
  (use "git add <file>..." to mark resolution)
	both modified:   deps/rabbit/src/rabbit_vhost.erl

To fix up this pull request, you can check it out locally. See documentation: https://docs.github.com/en/github/collaborating-with-pull-requests/reviewing-changes-in-pull-requests/checking-out-pull-requests-locally

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[michaelklishin]

@pjk25 I have pushed a fix, please take a look.