[Bug]: BigQueryIO coding issues when using withFormatFunction()

### What happened?

BigQueryIO has coder issues when using a very specific codepath utilizing `withFormatFunction()` + `getFailedInsertsWithErr()`, which are just exposed when using Dataflow Runner v2.

In short, I have a `PCollection` that gets written to BigQueryIO (through Streaming Inserts) and uses `.withFormatFunction()` to convert it into a TableRow.
Somehow, with `withExtendedErrorInfo` and consuming `getFailedInsertsWithErr` to pipe to another `BigQueryIO`, the underlying coder is still `ByteArrayCoder` (the original input's coder, not TableRow) and `FnApiDoFnRunner` can not consume the affected TableRows correctly.

----

Code to reproduce: https://gist.github.com/bvolpato/a5f3f1f44071eafc1034935bc4fffbae

Cause:
```
java.lang.ClassCastException: class com.google.api.services.bigquery.model.TableRow cannot be cast to class [B (com.google.api.services.bigquery.model.TableRow is in unnamed module of loader 'app'; [B is in module java.base of loader 'bootstrap')
at org.apache.beam.sdk.coders.ByteArrayCoder.encode(ByteArrayCoder.java:41)
at org.apache.beam.sdk.io.gcp.bigquery.TableRowInfoCoder.encode(TableRowInfoCoder.java:53)
at org.apache.beam.sdk.io.gcp.bigquery.TableRowInfoCoder.encode(TableRowInfoCoder.java:44)
at org.apache.beam.sdk.io.gcp.bigquery.TableRowInfoCoder.encode(TableRowInfoCoder.java:30)
```

Full stack trace:
```
ERROR [main] (MonitoringUtil.java:84) - 2023-01-23T17:44:23.179Z: generic::unknown: org.apache.beam.sdk.util.UserCodeException: java.lang.IllegalArgumentException: Unable to encode element 'org.apache.beam.sdk.io.gcp.bigquery.TableRowInfo@1b992c76' with coder 'TableRowInfoCoder'.
at org.apache.beam.sdk.util.UserCodeException.wrap(UserCodeException.java:39)
at org.apache.beam.fn.harness.FnApiDoFnRunner.outputTo(FnApiDoFnRunner.java:1791)
at org.apache.beam.fn.harness.FnApiDoFnRunner.access$3000(FnApiDoFnRunner.java:143)
at org.apache.beam.fn.harness.FnApiDoFnRunner$NonWindowObservingProcessBundleContext.outputWithTimestamp(FnApiDoFnRunner.java:2357)
at org.apache.beam.fn.harness.FnApiDoFnRunner$ProcessBundleContextBase.output(FnApiDoFnRunner.java:2527)
at org.apache.beam.sdk.io.gcp.bigquery.TagWithUniqueIds.processElement(TagWithUniqueIds.java:68)
at org.apache.beam.sdk.io.gcp.bigquery.TagWithUniqueIds$DoFnInvoker.invokeProcessElement(Unknown Source)
at org.apache.beam.fn.harness.FnApiDoFnRunner.processElementForParDo(FnApiDoFnRunner.java:800)
at org.apache.beam.fn.harness.data.PCollectionConsumerRegistry$MetricTrackingFnDataReceiver.accept(PCollectionConsumerRegistry.java:313)
at org.apache.beam.fn.harness.data.PCollectionConsumerRegistry$MetricTrackingFnDataReceiver.accept(PCollectionConsumerRegistry.java:245)
at org.apache.beam.fn.harness.FnApiDoFnRunner.outputTo(FnApiDoFnRunner.java:1789)
at org.apache.beam.fn.harness.FnApiDoFnRunner.access$3000(FnApiDoFnRunner.java:143)
at org.apache.beam.fn.harness.FnApiDoFnRunner$WindowObservingProcessBundleContext.outputWithTimestamp(FnApiDoFnRunner.java:2240)
at org.apache.beam.fn.harness.FnApiDoFnRunner$ProcessBundleContextBase.output(FnApiDoFnRunner.java:2527)
at org.apache.beam.sdk.io.gcp.bigquery.GenerateShardedTable.processElement(GenerateShardedTable.java:44)
at org.apache.beam.sdk.io.gcp.bigquery.GenerateShardedTable$DoFnInvoker.invokeProcessElement(Unknown Source)
at org.apache.beam.fn.harness.FnApiDoFnRunner.processElementForWindowObservingParDo(FnApiDoFnRunner.java:813)
at org.apache.beam.fn.harness.data.PCollectionConsumerRegistry$MetricTrackingFnDataReceiver.accept(PCollectionConsumerRegistry.java:313)
at org.apache.beam.fn.harness.data.PCollectionConsumerRegistry$MetricTrackingFnDataReceiver.accept(PCollectionConsumerRegistry.java:245)
at org.apache.beam.fn.harness.FnApiDoFnRunner.outputTo(FnApiDoFnRunner.java:1789)
at org.apache.beam.fn.harness.FnApiDoFnRunner.access$3000(FnApiDoFnRunner.java:143)
at org.apache.beam.fn.harness.FnApiDoFnRunner$NonWindowObservingProcessBundleContext.outputWithTimestamp(FnApiDoFnRunner.java:2357)
at org.apache.beam.fn.harness.FnApiDoFnRunner$ProcessBundleContextBase.output(FnApiDoFnRunner.java:2527)
at org.apache.beam.sdk.io.gcp.bigquery.CreateTables$CreateTablesFn.processElement(CreateTables.java:126)
at org.apache.beam.sdk.io.gcp.bigquery.CreateTables$CreateTablesFn$DoFnInvoker.invokeProcessElement(Unknown Source)
at org.apache.beam.fn.harness.FnApiDoFnRunner.processElementForParDo(FnApiDoFnRunner.java:800)
at org.apache.beam.fn.harness.data.PCollectionConsumerRegistry$MetricTrackingFnDataReceiver.accept(PCollectionConsumerRegistry.java:313)
at org.apache.beam.fn.harness.data.PCollectionConsumerRegistry$MetricTrackingFnDataReceiver.accept(PCollectionConsumerRegistry.java:245)
at org.apache.beam.fn.harness.FnApiDoFnRunner.outputTo(FnApiDoFnRunner.java:1789)
at org.apache.beam.fn.harness.FnApiDoFnRunner.access$3000(FnApiDoFnRunner.java:143)
at org.apache.beam.fn.harness.FnApiDoFnRunner$WindowObservingProcessBundleContext.outputWithTimestamp(FnApiDoFnRunner.java:2240)
at org.apache.beam.fn.harness.FnApiDoFnRunner$ProcessBundleContextBase.output(FnApiDoFnRunner.java:2527)
at org.apache.beam.sdk.io.gcp.bigquery.PrepareWrite$1.processElement(PrepareWrite.java:84)
at org.apache.beam.sdk.io.gcp.bigquery.PrepareWrite$1$DoFnInvoker.invokeProcessElement(Unknown Source)
at org.apache.beam.fn.harness.FnApiDoFnRunner.processElementForWindowObservingParDo(FnApiDoFnRunner.java:813)
at org.apache.beam.fn.harness.data.PCollectionConsumerRegistry$MetricTrackingFnDataReceiver.accept(PCollectionConsumerRegistry.java:313)
at org.apache.beam.fn.harness.data.PCollectionConsumerRegistry$MetricTrackingFnDataReceiver.accept(PCollectionConsumerRegistry.java:245)
at org.apache.beam.fn.harness.FnApiDoFnRunner.outputTo(FnApiDoFnRunner.java:1789)
at org.apache.beam.fn.harness.FnApiDoFnRunner.access$3000(FnApiDoFnRunner.java:143)
at org.apache.beam.fn.harness.FnApiDoFnRunner$NonWindowObservingProcessBundleContext.outputWithTimestamp(FnApiDoFnRunner.java:2357)
at org.apache.beam.fn.harness.FnApiDoFnRunner$ProcessBundleContextBase.output(FnApiDoFnRunner.java:2527)
at org.apache.beam.sdk.transforms.DoFnOutputReceivers$WindowedContextOutputReceiver.output(DoFnOutputReceivers.java:78)
at com.sample.CreateByteToBigQueryDLQ$1.processElement(CreateByteToBigQueryDLQ.java:104)
at com.sample.CreateByteToBigQueryDLQ$1$DoFnInvoker.invokeProcessElement(Unknown Source)
at org.apache.beam.fn.harness.FnApiDoFnRunner.processElementForParDo(FnApiDoFnRunner.java:800)
at org.apache.beam.fn.harness.data.PCollectionConsumerRegistry$MetricTrackingFnDataReceiver.accept(PCollectionConsumerRegistry.java:313)
at org.apache.beam.fn.harness.data.PCollectionConsumerRegistry$MetricTrackingFnDataReceiver.accept(PCollectionConsumerRegistry.java:245)
at org.apache.beam.fn.harness.FnApiDoFnRunner.outputTo(FnApiDoFnRunner.java:1789)
at org.apache.beam.fn.harness.FnApiDoFnRunner.access$3000(FnApiDoFnRunner.java:143)
at org.apache.beam.fn.harness.FnApiDoFnRunner$FinishBundleArgumentProvider$Context.output(FnApiDoFnRunner.java:2139)
at org.apache.beam.sdk.io.gcp.bigquery.BatchedStreamingWrite$BatchAndInsertElements.finishBundle(BatchedStreamingWrite.java:298)
at org.apache.beam.sdk.io.gcp.bigquery.BatchedStreamingWrite$BatchAndInsertElements$DoFnInvoker.invokeFinishBundle(Unknown Source)
at org.apache.beam.fn.harness.FnApiDoFnRunner.finishBundle(FnApiDoFnRunner.java:1773)
at org.apache.beam.fn.harness.data.PTransformFunctionRegistry.lambda$register$0(PTransformFunctionRegistry.java:133)
at org.apache.beam.fn.harness.control.ProcessBundleHandler.processBundle(ProcessBundleHandler.java:556)
at org.apache.beam.fn.harness.control.BeamFnControlClient.delegateOnInstructionRequestType(BeamFnControlClient.java:151)
at org.apache.beam.fn.harness.control.BeamFnControlClient$InboundObserver.lambda$onNext$0(BeamFnControlClient.java:116)
at java.base/java.util.concurrent.Executors$RunnableAdapter.call(Executors.java:515)
at java.base/java.util.concurrent.FutureTask.run(FutureTask.java:264)
at org.apache.beam.sdk.util.UnboundedScheduledExecutorService$ScheduledFutureTask.run(UnboundedScheduledExecutorService.java:162)
at java.base/java.util.concurrent.ThreadPoolExecutor.runWorker(ThreadPoolExecutor.java:1128)
at java.base/java.util.concurrent.ThreadPoolExecutor$Worker.run(ThreadPoolExecutor.java:628)
at java.base/java.lang.Thread.run(Thread.java:829)
Caused by: java.lang.IllegalArgumentException: Unable to encode element 'org.apache.beam.sdk.io.gcp.bigquery.TableRowInfo@1b992c76' with coder 'TableRowInfoCoder'.
at org.apache.beam.sdk.coders.Coder.getEncodedElementByteSize(Coder.java:300)
at org.apache.beam.sdk.coders.Coder.registerByteSizeObserver(Coder.java:291)
at org.apache.beam.sdk.coders.KvCoder.registerByteSizeObserver(KvCoder.java:130)
at org.apache.beam.sdk.coders.KvCoder.registerByteSizeObserver(KvCoder.java:37)
at org.apache.beam.fn.harness.data.PCollectionConsumerRegistry$SampleByteSizeDistribution.tryUpdate(PCollectionConsumerRegistry.java:461)
at org.apache.beam.fn.harness.data.PCollectionConsumerRegistry$MetricTrackingFnDataReceiver.accept(PCollectionConsumerRegistry.java:304)
at org.apache.beam.fn.harness.data.PCollectionConsumerRegistry$MetricTrackingFnDataReceiver.accept(PCollectionConsumerRegistry.java:245)
Caused by: java.lang.ClassCastException: class com.google.api.services.bigquery.model.TableRow cannot be cast to class [B (com.google.api.services.bigquery.model.TableRow is in unnamed module of loader 'app'; [B is in module java.base of loader 'bootstrap')
at org.apache.beam.sdk.coders.ByteArrayCoder.encode(ByteArrayCoder.java:41)
at org.apache.beam.sdk.io.gcp.bigquery.TableRowInfoCoder.encode(TableRowInfoCoder.java:53)
at org.apache.beam.sdk.io.gcp.bigquery.TableRowInfoCoder.encode(TableRowInfoCoder.java:44)
at org.apache.beam.sdk.io.gcp.bigquery.TableRowInfoCoder.encode(TableRowInfoCoder.java:30)
at org.apache.beam.sdk.coders.Coder.getEncodedElementByteSize(Coder.java:297)
at org.apache.beam.sdk.coders.Coder.registerByteSizeObserver(Coder.java:291)
at org.apache.beam.sdk.coders.KvCoder.registerByteSizeObserver(KvCoder.java:130)
at org.apache.beam.sdk.coders.KvCoder.registerByteSizeObserver(KvCoder.java:37)
at org.apache.beam.fn.harness.data.PCollectionConsumerRegistry$SampleByteSizeDistribution.tryUpdate(PCollectionConsumerRegistry.java:461)
at org.apache.beam.fn.harness.data.PCollectionConsumerRegistry$MetricTrackingFnDataReceiver.accept(PCollectionConsumerRegistry.java:304)
at org.apache.beam.fn.harness.data.PCollectionConsumerRegistry$MetricTrackingFnDataReceiver.accept(PCollectionConsumerRegistry.java:245)
at org.apache.beam.fn.harness.FnApiDoFnRunner.outputTo(FnApiDoFnRunner.java:1789)
at org.apache.beam.fn.harness.FnApiDoFnRunner.access$3000(FnApiDoFnRunner.java:143)
at org.apache.beam.fn.harness.FnApiDoFnRunner$NonWindowObservingProcessBundleContext.outputWithTimestamp(FnApiDoFnRunner.java:2357)
at org.apache.beam.fn.harness.FnApiDoFnRunner$ProcessBundleContextBase.output(FnApiDoFnRunner.java:2527)
at org.apache.beam.sdk.io.gcp.bigquery.TagWithUniqueIds.processElement(TagWithUniqueIds.java:68)
at org.apache.beam.sdk.io.gcp.bigquery.TagWithUniqueIds$DoFnInvoker.invokeProcessElement(Unknown Source)
at org.apache.beam.fn.harness.FnApiDoFnRunner.processElementForParDo(FnApiDoFnRunner.java:800)
at org.apache.beam.fn.harness.data.PCollectionConsumerRegistry$MetricTrackingFnDataReceiver.accept(PCollectionConsumerRegistry.java:313)
at org.apache.beam.fn.harness.data.PCollectionConsumerRegistry$MetricTrackingFnDataReceiver.accept(PCollectionConsumerRegistry.java:245)
at org.apache.beam.fn.harness.FnApiDoFnRunner.outputTo(FnApiDoFnRunner.java:1789)
at org.apache.beam.fn.harness.FnApiDoFnRunner.access$3000(FnApiDoFnRunner.java:143)
at org.apache.beam.fn.harness.FnApiDoFnRunner$WindowObservingProcessBundleContext.outputWithTimestamp(FnApiDoFnRunner.java:2240)
at org.apache.beam.fn.harness.FnApiDoFnRunner$ProcessBundleContextBase.output(FnApiDoFnRunner.java:2527)
at org.apache.beam.sdk.io.gcp.bigquery.GenerateShardedTable.processElement(GenerateShardedTable.java:44)
at org.apache.beam.sdk.io.gcp.bigquery.GenerateShardedTable$DoFnInvoker.invokeProcessElement(Unknown Source)
at org.apache.beam.fn.harness.FnApiDoFnRunner.processElementForWindowObservingParDo(FnApiDoFnRunner.java:813)
at org.apache.beam.fn.harness.data.PCollectionConsumerRegistry$MetricTrackingFnDataReceiver.accept(PCollectionConsumerRegistry.java:313)
at org.apache.beam.fn.harness.data.PCollectionConsumerRegistry$MetricTrackingFnDataReceiver.accept(PCollectionConsumerRegistry.java:245)
at org.apache.beam.fn.harness.FnApiDoFnRunner.outputTo(FnApiDoFnRunner.java:1789)
at org.apache.beam.fn.harness.FnApiDoFnRunner.access$3000(FnApiDoFnRunner.java:143)
at org.apache.beam.fn.harness.FnApiDoFnRunner$NonWindowObservingProcessBundleContext.outputWithTimestamp(FnApiDoFnRunner.java:2357)
at org.apache.beam.fn.harness.FnApiDoFnRunner$ProcessBundleContextBase.output(FnApiDoFnRunner.java:2527)
at org.apache.beam.sdk.io.gcp.bigquery.CreateTables$CreateTablesFn.processElement(CreateTables.java:126)
at org.apache.beam.sdk.io.gcp.bigquery.CreateTables$CreateTablesFn$DoFnInvoker.invokeProcessElement(Unknown Source)
at org.apache.beam.fn.harness.FnApiDoFnRunner.processElementForParDo(FnApiDoFnRunner.java:800)
at org.apache.beam.fn.harness.data.PCollectionConsumerRegistry$MetricTrackingFnDataReceiver.accept(PCollectionConsumerRegistry.java:313)
at org.apache.beam.fn.harness.data.PCollectionConsumerRegistry$MetricTrackingFnDataReceiver.accept(PCollectionConsumerRegistry.java:245)
at org.apache.beam.fn.harness.FnApiDoFnRunner.outputTo(FnApiDoFnRunner.java:1789)
at org.apache.beam.fn.harness.FnApiDoFnRunner.access$3000(FnApiDoFnRunner.java:143)
at org.apache.beam.fn.harness.FnApiDoFnRunner$WindowObservingProcessBundleContext.outputWithTimestamp(FnApiDoFnRunner.java:2240)
at org.apache.beam.fn.harness.FnApiDoFnRunner$ProcessBundleContextBase.output(FnApiDoFnRunner.java:2527)
at org.apache.beam.sdk.io.gcp.bigquery.PrepareWrite$1.processElement(PrepareWrite.java:84)
at org.apache.beam.sdk.io.gcp.bigquery.PrepareWrite$1$DoFnInvoker.invokeProcessElement(Unknown Source)
at org.apache.beam.fn.harness.FnApiDoFnRunner.processElementForWindowObservingParDo(FnApiDoFnRunner.java:813)
at org.apache.beam.fn.harness.data.PCollectionConsumerRegistry$MetricTrackingFnDataReceiver.accept(PCollectionConsumerRegistry.java:313)
at org.apache.beam.fn.harness.data.PCollectionConsumerRegistry$MetricTrackingFnDataReceiver.accept(PCollectionConsumerRegistry.java:245)
at org.apache.beam.fn.harness.FnApiDoFnRunner.outputTo(FnApiDoFnRunner.java:1789)
at org.apache.beam.fn.harness.FnApiDoFnRunner.access$3000(FnApiDoFnRunner.java:143)
at org.apache.beam.fn.harness.FnApiDoFnRunner$NonWindowObservingProcessBundleContext.outputWithTimestamp(FnApiDoFnRunner.java:2357)
at org.apache.beam.fn.harness.FnApiDoFnRunner$ProcessBundleContextBase.output(FnApiDoFnRunner.java:2527)
at org.apache.beam.sdk.transforms.DoFnOutputReceivers$WindowedContextOutputReceiver.output(DoFnOutputReceivers.java:78)
at com.sample.CreateByteToBigQueryDLQ$1.processElement(CreateByteToBigQueryDLQ.java:104)
at com.sample.CreateByteToBigQueryDLQ$1$DoFnInvoker.invokeProcessElement(Unknown Source)
at org.apache.beam.fn.harness.FnApiDoFnRunner.processElementForParDo(FnApiDoFnRunner.java:800)
at org.apache.beam.fn.harness.data.PCollectionConsumerRegistry$MetricTrackingFnDataReceiver.accept(PCollectionConsumerRegistry.java:313)
at org.apache.beam.fn.harness.data.PCollectionConsumerRegistry$MetricTrackingFnDataReceiver.accept(PCollectionConsumerRegistry.java:245)
at org.apache.beam.fn.harness.FnApiDoFnRunner.outputTo(FnApiDoFnRunner.java:1789)
at org.apache.beam.fn.harness.FnApiDoFnRunner.access$3000(FnApiDoFnRunner.java:143)
at org.apache.beam.fn.harness.FnApiDoFnRunner$FinishBundleArgumentProvider$Context.output(FnApiDoFnRunner.java:2139)
at org.apache.beam.sdk.io.gcp.bigquery.BatchedStreamingWrite$BatchAndInsertElements.finishBundle(BatchedStreamingWrite.java:298)
at org.apache.beam.sdk.io.gcp.bigquery.BatchedStreamingWrite$BatchAndInsertElements$DoFnInvoker.invokeFinishBundle(Unknown Source)
at org.apache.beam.fn.harness.FnApiDoFnRunner.finishBundle(FnApiDoFnRunner.java:1773)
at org.apache.beam.fn.harness.data.PTransformFunctionRegistry.lambda$register$0(PTransformFunctionRegistry.java:133)
at org.apache.beam.fn.harness.control.ProcessBundleHandler.processBundle(ProcessBundleHandler.java:556)
at org.apache.beam.fn.harness.control.BeamFnControlClient.delegateOnInstructionRequestType(BeamFnControlClient.java:151)
at org.apache.beam.fn.harness.control.BeamFnControlClient$InboundObserver.lambda$onNext$0(BeamFnControlClient.java:116)
at java.base/java.util.concurrent.Executors$RunnableAdapter.call(Executors.java:515)
at java.base/java.util.concurrent.FutureTask.run(FutureTask.java:264)
at org.apache.beam.sdk.util.UnboundedScheduledExecutorService$ScheduledFutureTask.run(UnboundedScheduledExecutorService.java:162)
at java.base/java.util.concurrent.ThreadPoolExecutor.runWorker(ThreadPoolExecutor.java:1128)
at java.base/java.util.concurrent.ThreadPoolExecutor$Worker.run(ThreadPoolExecutor.java:628)
at java.base/java.lang.Thread.run(Thread.java:829)
```

### Issue Priority

Priority: 2 (default / most bugs should be filed as P2)

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