Relates to https://github.com/coder/coder/issues/15843
## PR Contents
- Reimplementation of the `GetProvisionerJobsByIDsWithQueuePosition` SQL
query to **take into account** provisioner job tags and provisioner
daemon tags.
- Unit tests covering different **tag sets**, **job statuses**, and
**job ordering** scenarios.
## Notes
- The original row order is preserved by introducing the `ordinality`
field.
- Unnecessary rows are filtered as early as possible to ensure that
expensive joins operate on a smaller dataset.
- A "fake" join with `provisioner_jobs` is added at the end to ensure
`sqlc.embed` compiles successfully.
- **Backward compatibility is preserved**—only the SQL query has been
updated, while the Go code remains unchanged.
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