Qiskit / qiskit-ibm-runtime / 28953565951

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Allow adding `add_tags` argument to the boxing pass manager used by the executor-based estimator (#2998)

### Summary
Allow adding `add_tags` argument to the boxing pass manager to allow
additional debugging functionalities.

### Details and comments

updated version to the PR #2939.
This PR relies on #2994 on the changes to the `get_layers` function (the
tests will pass after merging this PR)

### AI/LLM disclosure

- [X] I didn't use LLM tooling, or only used it privately.
- [ ] I used the following tool to help write this PR description:
- [ ] I used the following tool to generate or modify code:

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