[SPARK-28312][SQL][TEST] Port numeric.sql

## What changes were proposed in this pull request?

This PR is to port numeric.sql from PostgreSQL regression tests. https://github.com/postgres/postgres/blob/REL_12_BETA2/src/test/regress/sql/numeric.sql

The expected results can be found in the link: https://github.com/postgres/postgres/blob/REL_12_BETA2/src/test/regress/expected/numeric.out

When porting the test cases, found four PostgreSQL specific features that do not exist in Spark SQL:
[SPARK-28315](https://issues.apache.org/jira/browse/SPARK-28315): Decimal can not accept `NaN` as input
[SPARK-28317](https://issues.apache.org/jira/browse/SPARK-28317): Built-in Mathematical Functions: SCALE
[SPARK-28318](https://issues.apache.org/jira/browse/SPARK-28318): Decimal can only support precision up to 38
[SPARK-28322](https://issues.apache.org/jira/browse/SPARK-28322): DIV support decimal type

Also, found four inconsistent behavior:
[SPARK-28316](https://issues.apache.org/jira/browse/SPARK-28316): Decimal precision issue
[SPARK-28324](https://issues.apache.org/jira/browse/SPARK-28324): The LOG function using 10 as the base, but Spark using E
[SPARK-27923](https://issues.apache.org/jira/browse/SPARK-27923): Spark SQL insert bad inputs to NULL
[SPARK-28007](https://issues.apache.org/jira/browse/SPARK-28007):  Caret operator (^) means bitwise XOR in Spark/Hive and exponentiation in Postgres

## How was this patch tested?

N/A

Closes apache#25092 from wangyum/SPARK-28312.

Authored-by: Yuming Wang <[email protected]>
Signed-off-by: Dongjoon Hyun <[email protected]>

Author: wangyum