Add statement-level query_tags support for SEA backend #2806

Job	Run time
check-types (3.14)	8m 28s
check-types (3.13)	48s
check-types (3.11)	44s
check-linting (3.10)	39s
check-linting (3.12)	41s
check-types (3.10)	37s
check-types (3.12)	47s
check-linting (3.14)	8m 21s
Unit Tests + PyArrow (Python 3.13, default deps)	3m 16s
Unit Tests + PyArrow (Python 3.12, default deps)	3m 18s
Unit Tests + PyArrow (Python 3.10, default deps)	3m 17s
Unit Tests + PyArrow (Python 3.14, min deps)	10m 59s
check-linting (3.11)	34s
check-linting (3.9)	42s
check-linting (3.13)	35s
Unit Tests + PyArrow (Python 3.14, default deps)	10m 55s
Unit Tests + PyArrow (Python 3.10, min deps)	3m 33s
Unit Tests + PyArrow (Python 3.9, min deps)	3m 33s
check-types (3.9)	53s
Unit Tests + PyArrow (Python 3.9, default deps)	3m 27s
Unit Tests + PyArrow (Python 3.11, min deps)	3m 35s
Unit Tests (Python 3.9, default deps)	2m 58s
Unit Tests (Python 3.10, min deps)	3m 6s
Unit Tests + PyArrow (Python 3.11, default deps)	3m 18s
Unit Tests (Python 3.10, default deps)	2m 52s
Unit Tests (Python 3.13, default deps)	2m 52s
Unit Tests (Python 3.14, min deps)	10m 41s
Unit Tests (Python 3.12, default deps)	2m 50s
Unit Tests (Python 3.11, default deps)	2m 52s
Unit Tests (Python 3.14, default deps)	10m 24s
Unit Tests (Python 3.9, min deps)	3m 11s
Unit Tests (Python 3.11, min deps)	3m 3s
	1h 57m 49s

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