When using PostgreSQL, it's useful to be able to specify NULLS FIRST and NULLS LAST on ordered columns. With this commit you can do that now, as in:

```ruby
User.arel_table[:first_name].desc.nulls_last
```

We as Arm Treasure Data are using Optimizer Hints with a monkey patch
(https://gist.github.com/kamipo/4c8539f0ce4acf85075cf5a6b0d9712e),
especially in order to use `MAX_EXECUTION_TIME` (refer #31129).

Example:

```ruby
class Job < ApplicationRecord
  default_scope { optimizer_hints("MAX_EXECUTION_TIME(50000) NO_INDEX_MERGE(jobs)") }
end
```

Optimizer Hints is supported not only for MySQL but also for most
databases (PostgreSQL on RDS, Oracle, SQL Server, etc), it is really
helpful to turn heavy queries for large scale applications.

Initially, `TOP` was introduced to support `limit` for MSSQL database.
Unlike PostgreSQL/MySQL/SQLite, MSSQL does not have native `LIMIT`/`OFFSET` support.
The commit adding `TOP` is 1a246f71.

However, it figured out that `TOP` implementation was weak and it's not sufficient
to also support `OFFSET`, then `TOP` was substituted with
`ROW_NUMBER()` subquery in be48ed30.
This is a well known trick in MSSQL -
https://stackoverflow.com/questions/2135418/equivalent-of-limit-and-offset-for-sql-server.

So now we don't need this `visit_Arel_Nodes_Top` at all.
It does nothing useful but also adds an extra space after `SELECT` when `LIMIT` is being
used for **any** database.