sig#803 - add new error message for the deletion of technical user that is not in status active

[MaximilianHauer]

Description

currently the user is receiving an error error 404 - serviceAccount {serviceAccountId} not found for company {companyId} if the technical user is not in status active.
the error is misleading and does not support a clear communication to the user.

for this we would need to introduce another error message if the status is not active

Error 404 - serviceAccount {serviceAccountId} is not in status active

Acceptance Criteria

• if i try to delete an account that is not in status active i should receive the error 404 message Error 404 - serviceAccount {serviceAccountId} is not in status active