Fix JSB+GPIO CMakeLists and dependencies (backport #1705)

[mergify]

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?

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This is an automatic backport of pull request #1705 done by Mergify.