Implement DMLQueryBuilder::upsertWithReturning() method

[Tigrov]

Related PR

• Add upsertWithReturning() method db#976

Q	A
Is bugfix?	✔️/❌
New feature?	✔️
Breaks BC?	✔️/❌
Fixed issues

[codecov]

Codecov Report

Attention: Patch coverage is 98.09524% with 2 lines in your changes missing coverage. Please review.

Project coverage is 98.87%. Comparing base (319b471) to head (a443ceb).

Files with missing lines	Patch %	Lines
src/Command.php	95.83%	2 Missing ⚠️

Additional details and impacted files

@@             Coverage Diff              @@
##             master     #395      +/-   ##
============================================
- Coverage     98.90%   98.87%   -0.03%     
- Complexity      207      228      +21     
============================================
  Files            18       18              
  Lines           637      712      +75     
============================================
+ Hits            630      704      +74     
- Misses            7        8       +1     

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