chore(deps-dev): bump setuptools from 71.1.0 to 72.1.0 (#32)

Bumps [setuptools](https://github.com/pypa/setuptools) from 71.1.0 to 72.1.0.
- [Release notes](https://github.com/pypa/setuptools/releases)
- [Changelog](https://github.com/pypa/setuptools/blob/main/NEWS.rst)
- [Commits](pypa/setuptools@v71.1.0...v72.1.0)

---
updated-dependencies:
- dependency-name: setuptools
  dependency-type: direct:development
  update-type: version-update:semver-major
...

Signed-off-by: dependabot[bot] <[email protected]>
Co-authored-by: dependabot[bot] <49699333+dependabot[bot]@users.noreply.github.com>

requirements-dev.txt

@@ -4,7 +4,7 @@ coverage==7.5.4
 google-cloud-pubsub==2.22.0
 google-cloud-storage==2.18.0
 ruff==0.5.4
-setuptools==71.1.0
+setuptools==72.1.0
 twine==5.1.1
 
 -e .