Move all to SOA and tag time entries to join table as this should be how it works and also UNNEST doesn't support nested arrays

migrations/20240727194157_move_tags_to_join_table.sql

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+-- Create a new join table to associate time_entries with tags
+CREATE TABLE public.time_entry_tags (
+  time_entry_id bigint not null references public.time_entries(id) on delete cascade,
+  tag_id bigint not null references public.tags(id) on delete cascade,
+  primary key (time_entry_id, tag_id)
+);
+
+-- Insert data into the new join table based on the existing time_entries and tags data
+INSERT INTO public.time_entry_tags (time_entry_id, tag_id)
+SELECT time_entries.id, UNNEST(time_entries.tag_ids) AS tag_id
+FROM public.time_entries
+WHERE time_entries.tag_ids IS NOT NULL;
+
+-- Remove the tag_ids array column from the time_entries table
+ALTER TABLE public.time_entries
+DROP COLUMN tag_ids;