refactor: Refactor business column classes

[Koc]

1. instanciate a column business in a single place ColumnsHelper::getColumnBusiness() instead of duplication:
   • ImportService::parseValueByColumnType()
   • RowService::getColumnBusiness()
2. memoize column business instance per column type in a factory and per column id in a import to speedup performance a bit
3. SuperBusiness now implements IColumnTypeBusiness
4. make $column non-nullable in a column business classes and remove redundant checks. I can't find any use-case when it can be nullable