exporter: add is_remote_parent span flags to OTLP exported spans and links

[xrmx]

Description

Set SPAN_FLAGS_CONTEXT_IS_REMOTE_MASK when the span parent is remote.

Fixes #3876

Type of change

Please delete options that are not relevant.

• [ ] Bug fix (non-breaking change which fixes an issue)
• [x] New feature (non-breaking change which adds functionality)
• [ ] Breaking change (fix or feature that would cause existing functionality to not work as expected)
• [ ] This change requires a documentation update

How Has This Been Tested?

Please describe the tests that you ran to verify your changes. Provide instructions so we can reproduce. Please also list any relevant details for your test configuration

• [x] tox -e py310-opentelemetry-exporter-otlp-proto-common-0

Does This PR Require a Contrib Repo Change?

• [ ] Yes. - Link to PR:
• [x] No.

Checklist:

• [x] Followed the style guidelines of this project
• [x] Changelogs have been updated
• [x] Unit tests have been added
• [ ] Documentation has been updated