[TASK] Improve a11y of disabled record-action-buttons in workspace-review

This changes disabled record-action-buttons in workspace-review to use
a `button`-tag with `disabled`-attribute. Thereby screenreaders can
announce that a button is disabled.

Before this a disabled record-action-button was rendered as
`span`-tag with `class="disabled"`.

Resolves: #104820
Releases: main
Change-Id: I87214050361101ac85807c471ec41f362617fe05
Reviewed-on: https://review.typo3.org/c/Packages/TYPO3.CMS/+/85871


Tested-by: Benjamin Kott <benjamin.kott@outlook.com>
Reviewed-by: Benjamin Kott <benjamin.kott@outlook.com>
Tested-by: core-ci <typo3@b13.com>
Reviewed-by: Andreas Kienast <a.fernandez@scripting-base.de>
Tested-by: Andreas Kienast <a.fernandez@scripting-base.de>