chore(Android): Migrate DebugOverlayTag and ReactDebugOverlayTag to Kotlin (#47362)

Summary:
I believe these two were the last items under `com.facebook.debug` that were still Java.

I thought about making DebugOverlayTag a Data class, but i will leave it up to the reviewer to decide if it would be needed or not.

## Changelog:

[INTERNAL] [FIXED] - Migrate DebugOverlayTag and ReactDebugOverlayTag to Kotlin

Pull Request resolved: https://github.com/facebook/react-native/pull/47362

Test Plan:
`./gradlew test`:
<img width="1265" alt="Screenshot 2024-11-02 at 18 45 45" src="https://github.com/user-attachments/assets/405e77bc-1287-4329-b230-9f46eadb3580">

Reviewed By: javache

Differential Revision: D65417984

Pulled By: cortinico

fbshipit-source-id: e39224e40bde281498fdbed1609a03b264967396