Consolidate TestSqlLoggerFactory implementations and expose to all providers

We copied [TestSqlLoggerFactory](https://github.com/dotnet/efcore/blob/main/test/EFCore.Cosmos.FunctionalTests/TestUtilities/TestSqlLoggerFactory.cs) to get baseline re-writing. This code is now duplicated twice in EF Core (relational and Cosmos) as well as for any other non-relational provider These should be consolidated into a single place, available for any provider (relational or not) to make use of.