Migrate from custom _error_tag to dbt-common defined error_tag

[QMalcolm]

resolves #9914

Problem

In #9886 we added a stop gap _error_tag which really should have been in dbt-common. We have since added it to dbt-common as error_tag and the release of dbt-common 1.0.1 made it publicly available. Thus we needed to clean things up by migrating to that newly dbt-common provided function

Solution

• Upgrade to dbt-common 1.0.1
• drop custom _error_tag
• use dbt-common provided error_tag

Checklist

• I have read the contributing guide and understand what's expected of me
• I have run this code in development and it appears to resolve the stated issue
• This PR includes tests, or tests are not required/relevant for this PR
• This PR has no interface changes (e.g. macros, cli, logs, json artifacts, config files, adapter interface, etc) or this PR has already received feedback and approval from Product or DX
• This PR includes type annotations for new and modified functions

[codecov]

Codecov Report

All modified and coverable lines are covered by tests ✅

Project coverage is 88.12%. Comparing base (cb56f4f) to head (449e048).

Additional details and impacted files

@@            Coverage Diff             @@
##             main    #9927      +/-   ##
==========================================
- Coverage   88.13%   88.12%   -0.01%     
==========================================
  Files         178      178              
  Lines       22546    22544       -2     
==========================================
- Hits        19871    19867       -4     
- Misses       2675     2677       +2     

Flag	Coverage Δ
integration	85.51% <100.00%> (-0.02%)	⬇️
unit	62.02% <33.33%> (+<0.01%)	⬆️

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