fix: neutralize ref() in SQL comments (fixes #12499)

[anjutiwari]

Jinja executes all {{ ref() }} blocks regardless of SQL context. Pre-process SQL to replace ref in comments before Jinja rendering.

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Resolves # #12499

Problem

Solution

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 or 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.

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