feat: add merge_strategy support for coder_env resources (#23107)

## Description

Implements the server-side merge logic for the `merge_strategy`
attribute added to `coder_env` in [terraform-provider-coder
v2.15.0](https://github.com/coder/terraform-provider-coder/pull/489).
This allows template authors to control how duplicate environment
variable names are combined across multiple `coder_env` resources.

Relates to https://github.com/coder/coder/issues/21885

## Supported strategies

| Strategy | Behavior |
|----------|----------|
| `replace` (default) | Last value wins — backward compatible |
| `append` | Joins values with `:` separator (e.g. PATH additions) |
| `prepend` | Prepends value with `:` separator |
| `error` | Fails the build if the variable is already defined |

## Example

```hcl
resource "coder_env" "path_tools" {
  agent_id       = coder_agent.dev.id
  name           = "PATH"
  value          = "/home/coder/tools/bin"
  merge_strategy = "append"
}
```

## Changes

- **Proto**: Added `merge_strategy` field to `Env` message in
`provisioner.proto`
- **State reader**: Updated `agentEnvAttributes` struct and proto
construction in `resources.go`
- **Merge logic**: Added `mergeExtraEnvs()` function in
`provisionerdserver.go` with strategy-aware merging for both agent envs
and devcontainer subagent envs
- **Tests**: 15 unit tests covering all strategies, edge cases (empty
values, mixed strategies, multiple appends)
- **Dependency**: Bumped `terraform-provider-coder` v2.14.0 → v2.15.0
- **Fixtures**: Updated `duplicate-env-keys` test fixtures and golden
files

## Ordering

When multiple resources `append` or `prepend` to the same key, they are
processed in alphabetical order by Terraform resource address (per the
determinism fix in #22706).

cli/testdata/coder_provisioner_list_--output_json.golden

@@ -7,7 +7,7 @@
     "last_seen_at": "====[timestamp]=====",
     "name": "test-daemon",
     "version": "v0.0.0-devel",
-    "api_version": "1.15",
+    "api_version": "1.16",
     "provisioners": [
       "echo"
     ],