build: Add spark-4.0 profile and shims

[kazuyukitanimura]

Which issue does this PR close?

Part of https://github.com/apache/datafusion-comet/issues/372

Rationale for this change

To be ready for Spark 4.0

What changes are included in this PR?

This PR adds the spark-4.0 profile and shims

How are these changes tested?

This is an initial commit. Tests with the spark-4.0 profile do not pass yet. Tests for spark-3.x should pass.

[kazuyukitanimura]

@viirya @andygrove Please approve to start CI

[viirya]

Triggered.

[kazuyukitanimura]

@viirya @andygrove Is there a way to start CI without bothering you?

[viirya]

I remember only the first-time contributors need approval to trigger CI.

[kazuyukitanimura]

@viirya @andygrove passed all the tests on my personal github actions It looks still not triggering here. Maybe need a committership to start CI with github actions workflow change?

[viirya]

Triggered CI pipelines.

[kazuyukitanimura]

@viirya Please take another look cc @andygrove @comphead

[kazuyukitanimura]

Thank you @viirya Please take a final look 32bc314

[viirya]

@kazuyukitanimura I think you can try to merge this.

[kazuyukitanimura]

Thank you @viirya merged