Backport of Make the pre-destroy refresh a full plan into v1.3

[teamterraform]

Backport

This PR is auto-generated from #32208 to be assessed for backporting due to the inclusion of the label 1.3-backport.

The below text is copied from the body of the original PR.

---

In order to complete the terraform destroy command, a refresh must first be done to update state and remove any instances which have already been deleted externally. This was being done with a refresh plan, which will avoid any condition evaluations and avoid planning new instances. That however can fail due to invalid references from resources that are already missing from the state.

A new plan type to handle the concept of the pre-destroy-refresh is needed here, which should probably be incorporated directly into the destroy plan, just like the original refresh walk was incorporated into the normal planning process. That however is major refactoring that is not appropriate for a patch release.

Instead we make two discrete changes here to prevent blocking a destroy plan. The first is to use a normal plan to refresh, which will enable evaluation because missing and inconsistent instances will be planned for creation and updates, allowing them to be evaluated. That is not optimal of course, but does revert to the method used by previous Terraform releases until a better method can be implemented.

The second change is adding a preDestroyRefresh flag to the planning process. This is checked before evalCheckRules is called, and lets us change the diagnosticSeverity of the output to only be warnings, matching the behavior of a normal refresh plan.

The combination of these two changes should prevent the vast majority of problems which could block a destroy plan. Remaining evaluation problems during the pre-destroy refresh can be avoided by using -refresh=false.

Fixes #32185
Fixes #32126

[github-actions]

Reminder for the merging maintainer: if this is a user-visible change, please update the changelog on the appropriate release branch.

[github-actions]

I'm going to lock this pull request because it has been closed for 30 days ⏳. This helps our maintainers find and focus on the active contributions.
If you have found a problem that seems related to this change, please open a new issue and complete the issue template so we can capture all the details necessary to investigate further.