[FEA] GpuGlobalLimitExec and GpuCollectLimitExec support offset

[firestarman]

A new parameter named offset is introduced in GlobalLimitExec and CollectLimitExec from Spark 340. Accordingly, our GPU versions should also support it.

case class GlobalLimitExec(limit: Int = -1, child: SparkPlan, offset: Int = 0)
  extends BaseLimitExec {
  assert(limit >= 0 || (limit == -1 && offset > 0))
  ...
}

Now they will fall back to CPU for non-zero offset.

[revans2]

For 3.4.0 we have to either implement this or fall back to the CPU if offset is not 0.

[jlowe]

Fallback to CPU should be handled in 5cad5b7