Add basic support for `TOP X` as a synonym to LIMIT X which is used
by [MS-SQL server](https://docs.microsoft.com/en-us/sql/t-sql/queries/top-transact-sql?view=sql-server-ver15),
e.g.:
```
SELECT TOP 5 a, b, c FROM test
```
TOP in SQL server also supports the `PERCENTAGE` and `WITH TIES`
keywords which this implementation doesn't.
Don't allow usage of both TOP and LIMIT in the same query.
Refers to #41195
(cherry picked from commit 2f5ab81b9ad884434d1faa60f4391f966ede73e8)
b8a13de20f