feat(google-cloud-trace): Upgrade to Ruby 3.2 minimum #106008

Job	Run time
CI (ubuntu-latest, 4.0, --rubocop-toplevel --rubocop --build --yard --linkinator)	1m 18s
CI (macos-latest, 4.0, --test)	50s
CI (windows-latest, 4.0, --test)	3m 7s
CI (ubuntu-latest, 3.3, --test)	1m 10s
CI (ubuntu-latest, 3.2, --test)	1m 7s
CI (ubuntu-latest, 3.4, --test)	1m 1s
CI (ubuntu-latest, 4.0, --test)	55s
CI (ubuntu-latest, 3.1, --test)	47s
	10m 15s

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