release-23.1: sql: fix exec+audit logs for BEGIN, COMMIT, SET stmts #108411
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Backport 3/3 commits from #107912.
/cc @cockroachdb/release
Epic: None
Release justification: bug fix
Release note (bug fix): Fixed a bug where BEGIN, COMMIT, SET, ROLLBACK, and SAVEPOINT statements would not be written to the execution or audit logs.