IGNITE-21946: Cover SQL F863(Nested <result offset clause> in <query expression>) feature by tests

[lowka]

• Adds test cases for SQL F863(Nested result offset clause in query expression)
• Moved test_union to set
• Assigned proper group name to set operation tests.
• Disables buggy remove sort in subquery flag (adds limit offset planner to ensure that planner produces correct plans) - (see https://issues.apache.org/jira/browse/CALCITE-4323)

https://issues.apache.org/jira/browse/IGNITE-21946

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[zstan]

honestly i don`t know why do we need planner tests here, let`s wait @ygerzhedovich thoughts.
In my opinion planner tests can test propagated parameters or for example cases like awaiting predicates in scan node but describe one of possible plans is no good idea, as for me.