[SPARK-28034][SQL][TEST] Port with.sql

## What changes were proposed in this pull request?

This PR is to port with.sql from PostgreSQL regression tests. https://github.com/postgres/postgres/blob/REL_12_BETA2/src/test/regress/sql/with.sql

The expected results can be found in the link: https://github.com/postgres/postgres/blob/REL_12_BETA2/src/test/regress/expected/with.out

When porting the test cases, found 7 PostgreSQL specific features that do not exist in Spark SQL:

- [SPARK-19799](https://issues.apache.org/jira/browse/SPARK-19799) Support WITH clause in subqueries
- [SPARK-24497](https://issues.apache.org/jira/browse/SPARK-24497) Support recursive SQL query
- [SPARK-28297](https://issues.apache.org/jira/browse/SPARK-28297) Handling outer links in CTE subquery expressions
- [SPARK-28296](https://issues.apache.org/jira/browse/SPARK-28296) Improved VALUES support
- [SPARK-28146](https://issues.apache.org/jira/browse/SPARK-28146) Support IS OF type predicate
- [SPARK-28147](https://issues.apache.org/jira/browse/SPARK-28147) Support RETURNING clause
- [SPARK-27878](https://issues.apache.org/jira/browse/SPARK-27878) Support ARRAY(sub-SELECT) expressions

Also, found one inconsistent behavior:
- [SPARK-28299](https://issues.apache.org/jira/browse/SPARK-28299) Evaluation of multiple CTE uses

Also, added the following notes:
- Spark SQL doesn't support DELETE statement
- Spark SQL doesn't support UPDATE statement
- Spark SQL doesn't support RULEs
- Spark SQL doesn't support UNIQUE constraints
- Spark SQL doesn't support ON CONFLICT clause
- Spark SQL doesn't support TRIGGERs
- Spark SQL doesn't support INHERITS clause

## How was this patch tested?

N/A

Closes #24860 from peter-toth/SPARK-28034.

Authored-by: Peter Toth <[email protected]>
Signed-off-by: Dongjoon Hyun <[email protected]>

Author: peter-toth