[Spark 4.0] MakeDecimal is not supported

[andygrove]

Describe the bug

When adding the extended explain plans to the stability suite in #2669, I discovered that we do not support MakeDecimal for Spark 4.0

[COMET: makedecimal is not supported, Unsupported result expressions found in: List(ca_county#12, MakeDecimal(sum(UnscaledValue(ws_ext_sales_price#13))#14,17,2) AS web_sales#15)]

Steps to reproduce

No response

Expected behavior

No response

Additional context

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[andygrove]

The issue is that we only match on MakeDecimal for the case where nullOnOverflow is true:

case MakeDecimal(child, precision, scale, true) =>