macOS managed local account foundations

[cdcme]

Fixes #42942

[codecov]

Codecov Report

❌ Patch coverage is 86.84211% with 15 lines in your changes missing coverage. Please review.
✅ Project coverage is 66.87%. Comparing base (fbdbc06) to head (76c4195).
⚠️ Report is 4 commits behind head on main.

Files with missing lines	Patch %	Lines
server/datastore/mysql/managed_local_account.go	82.53%	7 Missing and 4 partials ⚠️
server/mdm/apple/util.go	84.61%	2 Missing and 2 partials ⚠️

Additional details and impacted files

@@           Coverage Diff            @@
##             main   #43381    +/-   ##
========================================
  Coverage   66.87%   66.87%            
========================================
  Files        2589     2590     +1     
  Lines      207577   207754   +177     
  Branches     9165     9163     -2     
========================================
+ Hits       138809   138944   +135     
- Misses      56127    56200    +73     
+ Partials    12641    12610    -31     

Flag	Coverage Δ
backend	68.66% <86.84%> (+<0.01%)	⬆️

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