fix(tracker): guard init_trackers and log against None kwargs (#4026)
Both Accelerator.init_trackers and Accelerator.log accept
`dict | None` for their kwargs arguments but called `.get()` on
the value directly; passing None raised AttributeError. Change
the default from `{}` to None and add an explicit None-guard in
each function body so the type annotation matches the runtime
behaviour.
Co-authored-by: Marc Sun <57196510+SunMarc@users.noreply.github.com>