[Broadcom] Upgrade xgs SAI version to 13.2.1.27 (#1893)

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#### Why I did it
Upgrade xgs SAI version to 13.2.1.27 to include the following fix:
- 13.2.1.27: 
- [CS00012430533] TAM object SET API call returns OBJECT_IN_USE for
Streaming Telemetry
 - [CS00012433774] Runtime setting of packet trimming not applying

##### Work item tracking
- Microsoft ADO **(number only)**: 36192401

#### How I did it
Update xgs SAI version in sai.mk file.

#### How to verify it

Signed-off-by: zitingguo <zitingguo@microsoft.com>

Signed-off-by: zitingguo <zitingguo@microsoft.com>

Author: Gfrom2016

platform/broadcom/sai.mk

@@ -1,4 +1,4 @@
-LIBSAIBCM_XGS_VERSION = 13.2.1.26
+LIBSAIBCM_XGS_VERSION = 13.2.1.27
 LIBSAIBCM_DNX_VERSION = 12.3.3.2
 LIBSAIBCM_XGS_BRANCH_NAME = SAI_13.2.1_GA
 LIBSAIBCM_DNX_BRANCH_NAME = SAI_12.3.0_GA