Allowed creating IPC FileWriter without writing to the file

[jorgecarleitao]

Sometimes the operation of writing to the file may need to happen after the FileWriter is created.

This PR adds new and start to the FileWriter so that it can be created without actually writing anything to the file.

[codecov]

Codecov Report

Merging #970 (dfcd006) into main (53d246d) will increase coverage by 0.01%.
The diff coverage is 77.27%.

@@            Coverage Diff             @@
##             main     #970      +/-   ##
==========================================
+ Coverage   71.50%   71.51%   +0.01%     
==========================================
  Files         355      355              
  Lines       19626    19631       +5     
==========================================
+ Hits        14033    14039       +6     
+ Misses       5593     5592       -1     

Impacted Files	Coverage Δ
src/io/ipc/write/writer.rs	86.36% <77.27%> (+1.11%)	⬆️
src/compute/arithmetics/time.rs	26.60% <0.00%> (+0.91%)	⬆️

---

Continue to review full report at Codecov.

Legend - Click here to learn more
Δ = absolute <relative> (impact), ø = not affected, ? = missing data
Powered by Codecov. Last update 53d246d...dfcd006. Read the comment docs.