Rename sql/src/plan/expr.rs to hir.rs

[ggevay]

A continuation of #31124. We have lots of exprs throughout our codebase, so it's better to explicitly mention HIR.

Also, slightly tweaks the comment at the top of the file.

Motivation

• This PR refactors existing code.

Tips for reviewer

Checklist

• This PR has adequate test coverage / QA involvement has been duly considered. (trigger-ci for additional test/nightly runs)
• This PR has an associated up-to-date design doc, is a design doc (template), or is sufficiently small to not require a design.
• If this PR evolves an existing $T ⇔ Proto$T mapping (possibly in a backwards-incompatible way), then it is tagged with a T-proto label.
• If this PR will require changes to cloud orchestration or tests, there is a companion cloud PR to account for those changes that is tagged with the release-blocker label (example).
• If this PR includes major user-facing behavior changes, I have pinged the relevant PM to schedule a changelog post.