Fix non-UTC ORC timestamp read correctness

[res-life]

Fixes #15449.

Depends on NVIDIA/cudf-spark-jni#4917.

Description

GPU ORC reads could return incorrect timestamps in non-UTC timezones for both
physical timestamp columns and schema-evolution casts. Symptoms included
one-hour DST shifts, NULL for valid double-to-timestamp values, and historical
offset mismatches before a timezone's first recorded transition.

Spark delegates these conversions to Apache ORC. ORC uses
java.util.TimeZone rules from the writer footer and reader timezone, applies
timezone conversion before millisecond rounding and overflow handling, and
skips cross-timezone conversion when writer and reader have the same rules.
The GPU path differed in all three areas: it compared timezone identities
instead of rules, performed parts of schema-evolution rounding/overflow before
timezone conversion, and used transition data that did not reproduce
java.util.TimeZone behavior before the first recorded transition.

This change aligns the GPU path with Spark/ORC and adds deterministic regression
coverage in three layers:

• a small boundary corpus across canonical, alias, fixed-offset, DST, and
  non-DST timezone pairs, including Europe/Paris;
• a table-driven timestamp, bigint, float, and double to timestamp
  schema-evolution matrix;
• pinned historical, DST transition -1us/at/+1us, integer 514952012,
  zero, rounding, and positive/negative overflow values.

The previous broad randomized tests sampled a large date range but were very
unlikely to hit exact DST boundaries, pre-first-transition values, zero and
overflow behavior, or the relevant same-zone/alias/directional combinations.

Validation

• A/B with the original two fixed seeds:
  • baseline: all 7 reported cases reproduced (3 failed in
    Asia/Shanghai, 4 failed in America/New_York);
  • fixed build: the same 7 cases passed.
• OrcTimezoneSuite: 46 succeeded, 0 failed.
• Targeted Python regressions:
  • America/New_York: 3 passed;
  • Asia/Shanghai: 3 passed.
• Spark 3.4.0 / Scala 2.12 package: BUILD SUCCESS.

Checklists

Documentation

• Updated for new or modified user-facing features or behaviors
• No user-facing change

Testing

• Added or modified tests to cover new code paths
• Covered by existing tests
• Not required

Performance

• Tests ran and results are added in the PR description
• Issue filed with a link in the PR description
• Not required