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GH-44358: [Packaging][Debian] Add workaround for CUDA include path (#44359)

### Rationale for this change

This is not happen on Debian GNU/Linux stable and unstable. This is happen only on Debian GNU/Linux testing. So this may be a temporary problem.

### What changes are included in this PR?

Create a non-existent path manually as a workaround.

### Are these changes tested?

Yes.

### Are there any user-facing changes?

Yes.
* GitHub Issue: #44358

Authored-by: Sutou Kouhei <kou@clear-code.com>
Signed-off-by: Sutou Kouhei <kou@clear-code.com>