[Feature] add LateMaterializationRewriter

[silverbullet233]

Why I'm doing:

What I'm doing:

Fixes #issue

What type of PR is this:

• [ ] BugFix
• [x] Feature
• [ ] Enhancement
• [ ] Refactor
• [ ] UT
• [ ] Doc
• [ ] Tool

Does this PR entail a change in behavior?

• [x] Yes, this PR will result in a change in behavior.
• [ ] No, this PR will not result in a change in behavior.

If yes, please specify the type of change:

• [ ] Interface/UI changes: syntax, type conversion, expression evaluation, display information
• [ ] Parameter changes: default values, similar parameters but with different default values
• [ ] Policy changes: use new policy to replace old one, functionality automatically enabled
• [ ] Feature removed
• [ ] Miscellaneous: upgrade & downgrade compatibility, etc.

Checklist:

• [ ] I have added test cases for my bug fix or my new feature
• [ ] This pr needs user documentation (for new or modified features or behaviors)
  • [ ] I have added documentation for my new feature or new function
• [ ] This is a backport pr

Bugfix cherry-pick branch check:

• [x] I have checked the version labels which the pr will be auto-backported to the target branch
  • [ ] 3.5
  • [ ] 3.4
  • [ ] 3.3

[sonarqubecloud[bot]]

Quality Gate failed

Failed conditions
D Reliability Rating on New Code (required ≥ A)

See analysis details on SonarQube Cloud

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[github-actions[bot]]

[Java-Extensions Incremental Coverage Report]

:white_check_mark: pass : 0 / 0 (0%)