[C++] Replace `std::is_same_v` with `std::same_as`
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Component: C++
Type: enhancement
- Dominant language
- C++
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Description
### Describe the enhancement requested
C++20 provides the concept `std::same_as` which can replace the type-trait `std::is_same_v` in many cases. This replacement should be considered for the arrow code-base
### Component(s)
C++
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