[C++] GcsFileSystem::Make should return Result

[asfimport]

For consistency with S3FileSystem and others. See discussion at #13404 (comment)

Reporter: Neal Richardson / @nealrichardson

_{Note: This issue was originally created as ARROW-16884. Please see the migration documentation for further details.}

[trifleneurotic]

I am currently working on this good-first-issue on my fork, although I know it is an older issue. If you have any additional information or context regarding this issue, please feel free to comment. Thank you!

[trifleneurotic]

take

[kou]

Issue resolved by pull request 44503
#44503