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ARROW-17823: [C++] Revert std::make_shared change for CUDA (#14233)

This is a follow-up of #14216. We can't use std::make_shared for CUDA related classes because their constructors aren't public.

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