fix(CellBudgetFile): trap OSError when detecting precision

[wpbonelli]

Fix the precision detection issue mentioned in MODFLOW-ORG/modflow6#2838 (comment)

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 72.5%. Comparing base (556c088) to head (2cad051).
⚠️ Report is 175 commits behind head on develop.

Additional details and impacted files

@@             Coverage Diff             @@
##           develop    #2772      +/-   ##
===========================================
+ Coverage     55.5%    72.5%   +17.0%     
===========================================
  Files          644      677      +33     
  Lines       124135   132710    +8575     
===========================================
+ Hits         68947    96341   +27394     
+ Misses       55188    36369   -18819     

Files with missing lines	Coverage Δ
flopy/utils/binaryfile/__init__.py	74.5% <100.0%> (-10.0%)	⬇️

... and 579 files with indirect coverage changes

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