Update opentelemetry-exporter-otlp requirement from ~> 0.26.3 to ~> 0.27.0

Updates the requirements on [opentelemetry-exporter-otlp](https://github.com/open-telemetry/opentelemetry-ruby) to permit the latest version.

Updates `opentelemetry-exporter-otlp` to 0.27.0
- [Release notes](https://github.com/open-telemetry/opentelemetry-ruby/releases)
- [Changelog](https://github.com/open-telemetry/opentelemetry-ruby/blob/main/exporter/otlp/CHANGELOG.md)
- [Commits](open-telemetry/opentelemetry-ruby@opentelemetry-exporter-otlp/v0.26.3...opentelemetry-exporter-otlp/v0.27.0)

---
updated-dependencies:
- dependency-name: opentelemetry-exporter-otlp
  dependency-type: direct:production
  dependency-group: opentelemetry-deps-ruby
...

Signed-off-by: dependabot[bot] <support@github.com>

Author: dependabot[bot]

ruby/src/layer/Gemfile

@@ -1,5 +1,5 @@
 source 'https://rubygems.org'
 
 gem 'opentelemetry-sdk', '~> 1.4.1'
-gem 'opentelemetry-exporter-otlp', '~> 0.26.3'
+gem 'opentelemetry-exporter-otlp', '~> 0.27.0'
 gem 'opentelemetry-instrumentation-aws_lambda', '~> 0.1.0'