Fix `otel.sdk.log.created` counting semantics

SdkLogRecordBuilder.emit() increments otel.sdk.log.created only after the isEnabled(severity, context) check, so records suppressed by the minimum severity threshold or trace-based rules aren't counted.

Per semantic-conventions #3939, this is wrong — every record submitted to an enabled Logger should be counted, even if it's later filtered within the SDK:

Every log record submitted to an enabled Logger is counted, even if it is later filtered or dropped within the SDK (e.g. by minimum severity or trace-based rules, or by a processor or the export pipeline), making this metric the top of the log delivery funnel.

We should count at intake, before the severity/trace filtering. A disabled Logger is already a no-op so it stays uncounted.

Start at SdkLogRecordBuilder.emit() and inspect where otel.sdk.log.created is incremented relative to the isEnabled(severity, context) check. Verify the existing log SDK tests and add coverage for records filtered by severity or trace rules. Done means records submitted to an enabled Logger are counted, while disabled Logger calls remain uncounted.