[Feature enhancement] GR1 & Gr3 - list the UPNs having non-enabled MFA

[dutt0]

Overview/Summary

This pull request changes GR1 & Gr3 GA MFA feature by listing UPNs names which don't have MFA enabled

This PR fixes/adds/changes/removes

This PR changes the GA MFA control comments by adding three different messages (including a list of UPNs for better reporting) as per the following conditions:

1. when the GA-UPN list contains 1 non-enabled MFA UPN
2. when the GA-UPN list contains 2 or more non-enabled MFA UPN
3. when all the UPNs in the GA-UPN list are not MFA enabled

Testing Evidence

As part of this Pull Request I have

• [x] Checked for duplicate Pull Requests
• [x] Associated it with relevant GitHub Issues
• [x] Ensured my code/branch is up-to-date with the latest changes in the main branch
• [x] Performed testing and provided evidence.
• [x] Updated relevant and associated documentation.
• [x] Ensure PowerShell module versions have been updated (manually or with the ./tools/Update-ModuleVersions.ps1 script)

[dutt0]

Fixed typo in the code comments