[LAZY CONSENSUS] Upgrade to SQLAlchemy 2.0 for Airflow 3.2

[Dev iL <gi...@gmail.com>]

Hello Everyone,

Following the [DISCUSS] thread regarding the migration to *SQLAlchemy 2.0*
for *Airflow 3.2* there is a clear consensus to move forward.
*Summary of Consensus*

- The discussion yielded unanimous support (+1s) from maintainers and
contributors.
- No significant blockers were identified regarding database backends or
provider stability.
- The community agrees that the maintenance burden of SQLAlchemy 1.4 now
outweighs the benefits of compatibility.

Key motivations for this upgrade include:
- Improved Type Safety and Maintenance Overhead
- Unlocking the Dependency Ceiling (Pandas, Numpy, SQLModel, etc.)
- Architectural Alignment with Task SDK Isolation
- Proven CI Stability (PR #59218 is green)

*If no objections surface, lazy consensus will be declared on 2026-01-02
12:00 UTC.*

Best regards,

Dev-iL

Refs:
- Discussion:
https://lists.apache.org/thread/v2jq1mtxdd8zr5ocfnx3o2jng7hcgnq9
- PR: https://github.com/apache/airflow/pull/59218