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GH-40454: [CI][Debian] Update Debian to 12 from 11 (#40455)

### Rationale for this change

Debian 11 will reach EOL on 2024-07.

### What changes are included in this PR?

* Use Debian 12.
* Enable build options that can't be enabled with Debian 11.
  * `ARROW_AZURE`
  * `ARROW_FLIGHT_SQL`
  * `ARROW_WITH_OPENTELEMETRY`

### Are these changes tested?

Yes.

### Are there any user-facing changes?

No.
* GitHub Issue: #40454

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