OZG-6177 refactor cleanup in reconciler

...ertransfer/user/OzgCloudElsterTransferUserReconciler.java

...lstertransfer/user/OzgCloudElsterTransferUserService.java

...ansfer/user/OzgCloudElsterTransferUserReconcilerTest.java

...rtransfer/user/OzgCloudElsterTransferUserTestFactory.java