Fix accessibilityLabelledBy crash on empty array (#57029)

Summary:
Pull Request resolved: https://github.com/facebook/react-native/pull/57029

Fixes a crash in `BaseViewManager.setAccessibilityLabelledBy` when an empty array is passed. The method now guards against accessing index 0 on empty arrays and properly clears the tag when null or empty arrays are provided, instead of leaving stale associations.

## Changelog

[Android][Fixed] - Issue when clearing accessibilityLabelledBy

Reviewed By: bvanderhoof

Differential Revision: D107127388

fbshipit-source-id: 5eb77a9287c6f17ceb45be51581a388d5a91b3dd