[C++] Simplified header/inclusion in Acero substrait consumer introduced by segmented aggregation

[icexelloss]

Describe the enhancement requested

Here are a couple of comments in PR #34627 relates to complicated header/inclusion, e.g.
#34627 (comment)
#34627 (comment)

Created this issue to track the effort to clean this up a bit.

Component(s)

C++

[thisisnic]

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