Imported `aws_cognito_user_pool` with no tags causes update in plan

[gdavison]

When importing a aws_cognito_user_pool with no tags into Terraform, a diff is generated in the plan. It doesn't force a change, but does show up if there are other changes.

The import operation is storing an empty map of tags, but the plan wants to update it to nil:

- tags = {} -> null

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Affected Resource

• aws_cognito_user_pool

Expected Behavior

There should be no diff in the plan

Actual Behavior

There is a diff in the plan

[justinretzolk]

Hey @gdavison! 👋 Thanks for taking the time to file this issue! Given that there's been a number of AWS provider releases since you initially filed it, can you confirm whether you're still experiencing this behavior?