Fix `otel.sdk.log.created` counting semantics

[cijothomas]

SdkLogRecordBuilder.emit() increments otel.sdk.log.created only after the isEnabled(severity, context) check, so records suppressed by the minimum severity threshold or trace-based rules aren't counted.

Per semantic-conventions #3939, this is wrong — every record submitted to an enabled Logger should be counted, even if it's later filtered within the SDK:

Every log record submitted to an enabled Logger is counted, even if it is later filtered or dropped within the SDK (e.g. by minimum severity or trace-based rules, or by a processor or the export pipeline), making this metric the top of the log delivery funnel.

We should count at intake, before the severity/trace filtering. A disabled Logger is already a no-op so it stays uncounted.