### 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)

"""
    Copy data from SQL to Google Cloud Storage in JSON, CSV, or Parquet format.
    :param sql: The SQL to execute.
    :param bucket: The bucket to upload to.
    :param filename: The filename to use as the object name when uploading
        to Google Cloud Storage. A ``{}`` should be specified in the filename
        to allow the operator to inject file numbers in cases where the
        file is split due to size.
    :param schema_filename: If set, the filename to use as the object name
        when uploading a .json file containing the BigQuery schema fields
        for the table that was dumped from the database.
    :param approx_max_file_size_bytes: This operator supports the ability
        to split large table dumps into multiple files (see notes in the
        filename param docs above). This param allows developers to specify the
        file size of the splits. Check https://cloud.google.com/storage/quotas
        to see the maximum allowed file size for a single object.
    :param export_format: Desired format of files to be exported. (json, csv or parquet)
    :param stringify_dict: Whether to dump Dictionary type objects
        (such as JSON columns) as a string. Applies only to CSV/JSON export format.
    :param field_delimiter: The delimiter to be used for CSV files.
    :param null_marker: The null marker to be used for CSV files.
    :param gzip: Option to compress file for upload (does not apply to schemas).
    :param schema: The schema to use, if any. Should be a list of dict or
        a str. Pass a string if using Jinja template, otherwise, pass a list of
        dict. Examples could be seen: https://cloud.google.com/bigquery/docs
        /schemas#specifying_a_json_schema_file
    :param gcp_conn_id: (Optional) The connection ID used to connect to Google Cloud.
    :param delegate_to: The account to impersonate using domain-wide delegation of authority,
        if any. For this to work, the service account making the request must have
        domain-wide delegation enabled.