logging: improve sampled query event sampling

Improve the query sampling logic to better handle the scenario where users always set a session or transaction property.

Example:
1. Begin transaction.
2. Every transaction first statement is `SET TRANSACTION READ ONLY`
3. `SET TRANSACTION READ ONLY` always gets logged because of [this](https://github.com/cockroachdb/cockroach/blob/7fb4c16da01ef83ce2b1a4b5cffdd4ee1a0931d6/pkg/sql/exec_log.go#L282) check . This causes the [last emitted time to get reset.](https://github.com/cockroachdb/cockroach/blob/7fb4c16da01ef83ce2b1a4b5cffdd4ee1a0931d6/pkg/sql/telemetry_logging.go#L96)
4. The statements following `SET TRANSACTION READ ONLY` will get ignored because the last emit time was just reset. The default requires 125 Milliseconds between events. If the user is executing multiple transaction concurrently each one will update reset the time, so even if the query took longer than 125 Milliseconds it would not be recorded.

Jira issue: CRDB-28639