[ENH] Create GPU development environment conda yml files

[beckernick]

GPU backend dependencies aren't included in the development environment yml files, causing pytests to fail with --rungpu out of the box.

Datafusion branch: https://github.com/dask-contrib/dask-sql/blob/datafusion-sql-planner/continuous_integration/environment-3.10-dev.yaml

It would be useful for there be a GPU dev environment file.