Fix JSB+GPIO CMakeLists and dependencies

[christophfroehlich]

https://build.ros2.org/job/Rbin_uN64__joint_state_broadcaster__ubuntu_noble_amd64__binary/115/console

16:05:19 CMake Error at CMakeLists.txt:39 (target_link_libraries):
16:05:19   Target "joint_state_broadcaster" links to:
16:05:19 
16:05:19     controller_manager::controller_manager
16:05:19 
16:05:19   but the target was not found.  Possible reasons include:
16:05:19 
16:05:19     * There is a typo in the target name.
16:05:19     * A find_package call is missing for an IMPORTED target.
16:05:19     * An ALIAS target is missing.

We don't need to link the CM here? But only in the tests.
And we don't need rcutils in this repo?

[codecov]

Codecov Report

All modified and coverable lines are covered by tests ✅

Project coverage is 85.69%. Comparing base (097e94d) to head (bd11b29).
Report is 3 commits behind head on master.

Additional details and impacted files

@@           Coverage Diff           @@
##           master    #1705   +/-   ##
=======================================
  Coverage   85.69%   85.69%           
=======================================
  Files         123      123           
  Lines       11896    11895    -1     
  Branches     1015     1014    -1     
=======================================
  Hits        10194    10194           
  Misses       1379     1379           
+ Partials      323      322    -1     

Flag	Coverage Δ
unittests	85.69% <ø> (+<0.01%)	⬆️

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see 1 file with indirect coverage changes

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