### 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)

files = []
        total_row_count = 0
        total_files = 0
        self.log.info("Writing local data files")
        for file_to_upload in self._write_local_data_files(cursor):
            
            file_to_upload["file_handle"].flush()
            self.log.info("Uploading chunk file #%d to GCS.", counter)
            self._upload_to_gcs(file_to_upload)
            self.log.info("Removing local file")
            file_to_upload["file_handle"].close()
            
            total_row_count += file_to_upload["file_row_count"]
            total_files += 1
            files.append(
                {
                    "file_name": file_to_upload["file_name"],
                    "file_mime_type": file_to_upload["file_mime_type"],
                    "file_row_count": file_to_upload["file_row_count"],
                }
            )
            counter += 1
        file_meta = {
            "bucket": self.bucket,
            "total_row_count": total_row_count,
            "total_files": total_files,
            "files": files,
        }
        return file_meta
    def convert_types(self, schema, col_type_dict, row) -> list: