refactor: use db independent offset syntax

[c-p-b]

This syntax is supported by both MariaDB and Postgres

[codecov]

Codecov Report

Merging #31345 (5223785) into develop (39338e7) will increase coverage by 0.08%.
The diff coverage is 0.00%.

@@             Coverage Diff             @@
##           develop   #31345      +/-   ##
===========================================
+ Coverage    63.57%   63.65%   +0.08%     
===========================================
  Files          984      984              
  Lines        67530    67530              
===========================================
+ Hits         42931    42987      +56     
+ Misses       24599    24543      -56     

Impacted Files	Coverage Δ
erpnext/accounts/doctype/account/account.py	73.30% <ø> (ø)
...xt/accounts/doctype/journal_entry/journal_entry.py	68.95% <ø> (ø)
...xt/accounts/doctype/payment_order/payment_order.py	54.90% <ø> (ø)
...rpnext/accounts/doctype/pos_profile/pos_profile.py	65.55% <ø> (ø)
...ype/request_for_quotation/request_for_quotation.py	52.03% <ø> (ø)
erpnext/controllers/queries.py	62.31% <ø> (ø)
.../report/bom_variance_report/bom_variance_report.py	0.00% <ø> (ø)
...ext/payroll/doctype/payroll_entry/payroll_entry.py	77.09% <ø> (ø)
erpnext/projects/doctype/project/project.py	53.57% <ø> (+0.32%)	⬆️
erpnext/projects/doctype/task/task.py	65.23% <ø> (ø)
... and 34 more