[chore][receiver/sqlserver] update error handling and time unit and refactory (open-telemetry#39042)

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#### Description
- update time unit of `lock_timeout`, this one was not updated in the
previous pr
- update error handling in sample query, the previous version ignored
all the errors
- update top query logic on put attributes to similar to sample query 

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#### Link to tracking issue
Fixes

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#### Testing

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#### Documentation

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Author: cuichenli

.chloggen/update-unit-and-refactory.yaml

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+# Use this changelog template to create an entry for release notes.
+
+# One of 'breaking', 'deprecation', 'new_component', 'enhancement', 'bug_fix'
+change_type: breaking
+
+# The name of the component, or a single word describing the area of concern, (e.g. filelogreceiver)
+component: sqlserverreceiver
+
+# A brief description of the change.  Surround your text with quotes ("") if it needs to start with a backtick (`).
+note: update the unit of `db.lock_timeout` attribute from millisecond to second. this attribute is part of the emitted query sample collection. 
+
+# Mandatory: One or more tracking issues related to the change. You can use the PR number here if no issue exists.
+issues: [39042]
+
+# (Optional) One or more lines of additional information to render under the primary note.
+# These lines will be padded with 2 spaces and then inserted directly into the document.
+# Use pipe (|) for multiline entries.
+subtext:
+
+# If your change doesn't affect end users or the exported elements of any package,
+# you should instead start your pull request title with [chore] or use the "Skip Changelog" label.
+# Optional: The change log or logs in which this entry should be included.
+# e.g. '[user]' or '[user, api]'
+# Include 'user' if the change is relevant to end users.
+# Include 'api' if there is a change to a library API.
+# Default: '[user]'
+change_logs: [user]