fix(coderd/database): consider tag sets when calculating queue position (#16685)

Relates to https://github.com/coder/coder/issues/15843

## PR Contents

- Reimplementation of the `GetProvisionerJobsByIDsWithQueuePosition` SQL
query to **take into account** provisioner job tags and provisioner
daemon tags.
- Unit tests covering different **tag sets**, **job statuses**, and
**job ordering** scenarios.

## Notes

- The original row order is preserved by introducing the `ordinality`
field.
- Unnecessary rows are filtered as early as possible to ensure that
expensive joins operate on a smaller dataset.
- A "fake" join with `provisioner_jobs` is added at the end to ensure
`sqlc.embed` compiles successfully.
- **Backward compatibility is preserved**—only the SQL query has been
updated, while the Go code remains unchanged.

coderd/database/dump.sql

@@ -2316,6 +2316,8 @@ CREATE UNIQUE INDEX idx_provisioner_daemons_org_name_owner_key ON provisioner_da
 
 COMMENT ON INDEX idx_provisioner_daemons_org_name_owner_key IS 'Allow unique provisioner daemon names by organization and user';
 
+CREATE INDEX idx_provisioner_jobs_status ON provisioner_jobs USING btree (job_status);
+
 CREATE INDEX idx_tailnet_agents_coordinator ON tailnet_agents USING btree (coordinator_id);
 
 CREATE INDEX idx_tailnet_clients_coordinator ON tailnet_clients USING btree (coordinator_id);