### 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)

"""Execute DBAPI query."""
    @abc.abstractmethod
    def field_to_bigquery(self, field) -> dict[str, str]:
        """Convert a DBAPI field to BigQuery schema format."""
    @abc.abstractmethod
    def convert_type(self, value, schema_type, **kwargs):
        """Convert a value from DBAPI to output-friendly formats."""
    def _get_col_type_dict(self):
        """Return a dict of column name and column type based on self.schema if not None."""
        schema = []
        if isinstance(self.schema, str):
            schema = json.loads(self.schema)
        elif isinstance(self.schema, list):
            schema = self.schema
        elif self.schema is not None:
            self.log.warning("Using default schema due to unexpected type. Should be a string or list.")
        col_type_dict = {}
        try:
            col_type_dict = {col["name"]: col["type"] for col in schema}
        except KeyError:
            self.log.warning(
                "Using default schema due to missing name or type. Please "
                "refer to: https://cloud.google.com/bigquery/docs/schemas"
                "#specifying_a_json_schema_file"
            )
        return col_type_dict
    def _write_local_schema_file(self, cursor):