### Apache Airflow Provider(s)

google

### Versions of Apache Airflow Providers

apache-airflow-providers-google==8.6.0

### Apache Airflow version

2.5.0

### Operating System

Debian GNU/Linux

### Deployment

Astronomer

### Deployment details

_No response_

### What happened

PR `Expose SQL to GCS Metadata (https://github.com/apache/airflow/pull/24382)` made a breaking change [here](https://github.com/apache/airflow/blob/3eee33ac8cb74cfbb08bce9090e9c601cf98da44/airflow/providers/google/cloud/transfers/sql_to_gcs.py#L286) that results in no files being returned when there are no data rows (empty table) rather than a single empty file as in the past.

### What you think should happen instead

I would like to preserve the original behavior of having at least one file returned even if it is empty. Or to make that behavior optional via a new parameter.

The original behavior can be implemented with the following code change:
FROM:
```
if file_to_upload["file_row_count"] > 0:
            yield file_to_upload
```
TO:
```
if file_no == 0 or file_to_upload["file_row_count"] > 0:
            yield file_to_upload
```

### How to reproduce

Create a DAG that uses BaseSQLToGCSOperator with a SQL command that references an empty SQL table or returns no rows. The `execute` method will not write any files.

### Anything else

_No response_

### Are you willing to submit PR?

- [ ] Yes I am willing to submit a PR!

### Code of Conduct

- [X] I agree to follow this project's [Code of Conduct](https://github.com/apache/airflow/blob/main/CODE_OF_CONDUCT.md)

def field_to_bigquery(self, field) -> dict[str, str]:
        return {
            "name": field[0],
            "type": "STRING",
            "mode": "NULLABLE",
        }
    def convert_type(self, value, schema_type, stringify_dict):
        return "convert_type_return_value"
    def query(self):
        pass
class TestBaseSQLToGCSOperator(unittest.TestCase):
    @mock.patch("airflow.providers.google.cloud.transfers.sql_to_gcs.NamedTemporaryFile")
    @mock.patch.object(csv.writer, "writerow")
    @mock.patch.object(GCSHook, "upload")
    @mock.patch.object(DummySQLToGCSOperator, "query")
    @mock.patch.object(DummySQLToGCSOperator, "convert_type")
    def test_exec(self, mock_convert_type, mock_query, mock_upload, mock_writerow, mock_tempfile):