core[patch]: fix _sql_record_manager mypy for #17048 (#17073)
- **Description:** Add relevant type annotations for relevant session
and query objects to resolve mypy errors when `# type: ignore` comments
are removed.
- **Issue:** #17048
- **Dependencies:** None,
- **Twitter handle:** [clesiemo3](https://twitter.com/clesiemo3)
I attempted to solve the `UpsertionRecord` ignore but it would require
added a deprecated plugin or moving completely to sqlalchemy 2.0+ from
my understanding. I'm assuming this is not something desired at this
point in time.
