### 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)

:param parameters: a parameters dict that is substituted at query runtime.
    :param impersonation_chain: Optional service account to impersonate using short-term
        credentials, or chained list of accounts required to get the access_token
        of the last account in the list, which will be impersonated in the request.
        If set as a string, the account must grant the originating account
        the Service Account Token Creator IAM role.
        If set as a sequence, the identities from the list must grant
        Service Account Token Creator IAM role to the directly preceding identity, with first
        account from the list granting this role to the originating account (templated).
    :param upload_metadata: whether to upload the row count metadata as blob metadata
    :param exclude_columns: set of columns to exclude from transmission
    :param partition_columns: list of columns to use for file partitioning. In order to use
        this parameter, you must sort your dataset by partition_columns. Do this by
        passing an ORDER BY clause to the sql query. Files are uploaded to GCS as objects
        with a hive style partitioning directory structure (templated).
    """
    template_fields: Sequence[str] = (
        "sql",
        "bucket",
        "filename",
        "schema_filename",
        "schema",
        "parameters",
        "impersonation_chain",
        "partition_columns",
    )
    template_ext: Sequence[str] = (".sql",)
    template_fields_renderers = {"sql": "sql"}
    ui_color = "#a0e08c"
    def __init__(