feat(aws-sdk): SQS receive: use span links instead of processing spans

[seemk]

Which problem is this PR solving?

Drop SQS processing spans in favor of span links as per latest specification.

Fixes #707

Short description of the changes

Create a span link for each incoming message that has a propagation context.

[codecov]

Codecov Report

All modified and coverable lines are covered by tests ✅

Project coverage is 90.77%. Comparing base (0309cae) to head (f237133).

Additional details and impacted files

@@            Coverage Diff             @@
##             main    #2345      +/-   ##
==========================================
- Coverage   90.77%   90.77%   -0.01%     
==========================================
  Files         169      169              
  Lines        8015     8011       -4     
  Branches     1632     1630       -2     
==========================================
- Hits         7276     7272       -4     
  Misses        739      739              

Files with missing lines	Coverage Δ
...emetry-instrumentation-aws-sdk/src/services/sqs.ts	100.00% <100.00%> (ø)

[seemk]

@jj22ee