cannot upgrade python3-wheel with pip

[Russell Martin]

Leveraging `PIP_BREAK_SYSTEM_PACKAGES`, I expect to be able to install the latest version of wheel.

```
docker run --rm -it ubuntu:noble bash -c 'apt update; DEBIAN_FRONTEND=noninteractive apt install -y python3-pip; PIP_BREAK_SYSTEM_PACKAGES=1 pip install -U wheel'
```

Instead this errors with:
```
Requirement already satisfied: wheel in /usr/lib/python3/dist-packages (0.42.0)
Collecting wheel
  Downloading wheel-0.43.0-py3-none-any.whl.metadata (2.2 kB)
Downloading wheel-0.43.0-py3-none-any.whl (65 kB)
   ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━ 65.8/65.8 kB 1.4 MB/s eta 0:00:00
Installing collected packages: wheel
  Attempting uninstall: wheel
    Found existing installation: wheel 0.42.0
ERROR: Cannot uninstall wheel 0.42.0, RECORD file not found. Hint: The package was installed by debian.
```

```
root@2a030f2b7070:/# lsb_release -rd
No LSB modules are available.
Description: Ubuntu Noble Numbat (development branch)
Release: 24.04
```

```
root@2a030f2b7070:/# apt-cache policy python3-wheel
python3-wheel:
  Installed: (none)
  Candidate: 0.42.0-2
  Version table:
     0.42.0-2 500
        500 http://archive.ubuntu.com/ubuntu noble/universe amd64 Packages
```