Add gcta/grmcutoff module

[lyh970817]

This PR adds the gcta/grmcutoff module, which applies a genetic relationship cutoff to a dense GRM with gcta --grm-cutoff.

This PR should merge after the gcta/makegrm module in #11650.

PR checklist

• This comment contains a description of changes (with reason).
• If you've fixed a bug or added code that should be tested, add tests!
• If you've added a new tool - have you followed the module conventions in the contribution docs
• If necessary, include test data in your PR.
• Remove all TODO statements.
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• Use BioConda and BioContainers if possible to fulfil software requirements.
• nf-core modules test gcta/grmcutoff --profile docker
• nf-core modules test gcta/grmcutoff --profile singularity
• nf-core modules test gcta/grmcutoff --profile conda