feat(a11y): make ScreenReaderOnly can be polymorphic component using as prop

[manudeli]

Make ScreenReaderOnly can be polymorphic component using as prop

AS-IS

1. as prop can accept only span so as prop have no feature currently.
2. component can't accept ref

TO-BE

1. as prop can accept all and as will change component's self props type.
2. component can accept ref

Polymorphism Test

1. if put "a" in as prop, component's Props will be changed, component as a tag will be available to accept href prop.
2. ref's type will be changed by changing of as prop

PR Checklist

• I read and included theses actions below

1. I have read the Contributing Guide
2. I have written documents and tests, if needed.

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