Fix and improve `CommonSubexprEliminate` rule #26439

Job	Run time
cargo check	3m 24s
Check cargo fmt	44s
build with wasm-pack	2m 15s
cargo test (macos-aarch64)	11m 26s
Verify MSRV (Min Supported Rust Version)	6m 26s
Verify Vendored Code	57s
cargo test (win64)	34m 38s
cargo test (macos)	11m 5s
cargo examples (amd64)	11m 5s
cargo test datafusion-cli (amd64)	3m 35s
cargo test (amd64)	9m 25s
clippy	5m 0s
check Cargo.toml formatting	2m 55s
check configs.md is up-to-date	2m 43s
cargo test hash collisions (amd64)	9m 2s
cargo doc	3m 25s
cargo test doc (amd64)	11m 28s
Run sqllogictest with Postgres runner	3m 19s
cargo test pyarrow (amd64)	2m 32s
verify benchmark results (amd64)	10m 17s
	2h 25m 41s

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