[Release-2.70] Cherry-pick #36995 and #37003

[shunping]

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Summary of Changes

Hello @shunping, I'm Gemini Code Assist¹! I'm currently reviewing this pull request and will post my feedback shortly. In the meantime, here's a summary to help you and other reviewers quickly get up to speed!

This pull request cherry-picks changes related to dependency management and test stability for the Release-2.70 branch. It updates the Google Cloud Spanner library version to ensure compatibility and temporarily disables a set of Spanner change stream error tests that are currently failing, pending further investigation and fixes.

Highlights

• Dependency Update: The google_cloud_spanner_version has been updated from 6.95.1 to 6.104.0 in the BeamModulePlugin.groovy file. This update also includes a change in the associated TODO comment, referencing issue [Bug]: Unpin spanner client version until the version from libraries-bom catches up #37008.
• Test Temporarily Ignored: Several tests within SpannerChangeStreamErrorTest.java have been temporarily ignored using the @Ignore annotation. These include testUnavailableExceptionRetries, testAbortedExceptionRetries, testResourceExhaustedRetry, and testInvalidRecordReceived, with a reference to issue [Failing Test]: Re-enable the skipped Change Stream Unit tests after refactor test code #37002 for re-enabling them.

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