[SPARK-36004][INFRA] Update MiMa and audit API changes

### What changes were proposed in this pull request?

This PR aims to update MiMa based on Apache Spark 3.1.1 (the first release on 3.1 line) for Apache Spark 3.2.0 release.

### Why are the changes needed?

Old MiMa rules hides the breaking changes in Apache Spark 3.2.0. We need to audit and document it correctly in MiMa exclusion file. This issue is discussed here originally.
- https://github.com/apache/spark/pull/33196#issuecomment-873249068

### Does this PR introduce _any_ user-facing change?

No

### How was this patch tested?

Pass the CIs

Closes #33199 from dongjoon-hyun/SPARK-36004.

Authored-by: Dongjoon Hyun <dongjoon@apache.org>
Signed-off-by: Sean Owen <srowen@gmail.com>

project/MimaBuild.scala

@@ -86,7 +86,7 @@ object MimaBuild {
 
   def mimaSettings(sparkHome: File, projectRef: ProjectRef): Seq[Setting[_]] = {
     val organization = "org.apache.spark"
-    val previousSparkVersion = "3.0.0"
+    val previousSparkVersion = "3.1.1"
     val project = projectRef.project
     val fullId = "spark-" + project + "_2.12"