Move `_POPTORCH_AVAILABLE` and `_IPU_AVAILABLE` (#16509)
Co-authored-by: Nikhil Shenoy <nikhilshenoy@dhcp-128-189-225-225.ubcsecure.wireless.ubc.ca>
Co-authored-by: Carlos MocholĂ <carlossmocholi@gmail.com>
Co-authored-by: Jirka Borovec <6035284+Borda@users.noreply.github.com>