sbsa-acs : Update arm_sbsa_testcase_checklist.md and create a test for S_L5SM_04 , as it is effectively covered by BSA SMMU tests

[sunnywang-arm]

Update arm_sbsa_testcase_checklist.md and create a test for S_L5SM_04 , as it is effectively covered by B_SMMU_09 and B_SMMU_20 tests