[DOP-22130] Add support for FileModifiedTimeHWM

[dolfinus]

Change Summary

Updated minimal etl-entities version to 2.5.0. Added tests and docstrings using new class FileModifiedTimeHWM.

Note that currently used FTP client calls method LIST which returns st_mtime trucated to whole minutes (not even seconds), so FTP/FTPS tests with FileModifiedTimeHWM are skipped for now.

Related issue number

Checklist

• Commit message and PR title is comprehensive
• Keep the change as small as possible
• Unit and integration tests for the changes exist
• Tests pass on CI and coverage does not decrease
• Documentation reflects the changes where applicable
• docs/changelog/next_release/<pull request or issue id>.<change type>.rst file added describing change
  (see CONTRIBUTING.rst for details.)
• My PR is ready to review.

[codecov]

Codecov Report

All modified and coverable lines are covered by tests ✅

Project coverage is 91.99%. Comparing base (bfdda89) to head (12f8442).
Report is 1 commits behind head on develop.

Additional details and impacted files

@@             Coverage Diff             @@
##           develop     #331      +/-   ##
===========================================
+ Coverage    91.86%   91.99%   +0.12%     
===========================================
  Files          228      228              
  Lines         9840     9842       +2     
  Branches      1007     1009       +2     
===========================================
+ Hits          9040     9054      +14     
+ Misses         607      598       -9     
+ Partials       193      190       -3     

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