FEATURE: Change implementation of ValueObject to ComplexTypes

[CesarD]

Detailed Description

Change the implementation of ValueObject to leverage EF Core 8's ComplexTypes and Records.

Context

With the release of EF Core 8, ComplexTypes have been introduced which help leverage ValueObjects much better and properly than with the current implementation: https://learn.microsoft.com/en-us/ef/core/what-is-new/ef-core-8.0/whatsnew#value-objects-using-complex-types.
ComplexTypes allow to handle the ValueObjects without masking an entity behind scenes so one can handle the same instance and assign it to multiple entities without DbContext to break do to multiple entity being tracked multiple times. Also, it allows to work with Records, which are a much better type to work with for ValueObjects without having to resort to a class overriding its base methods.

Possible Implementation

Switching ValueObject class by implementing Records and replacing OwnsOne by ComplexProperty in the parent entities.

Implementation blocked by issue: dotnet/efcore#31245