fix xpu device_id AttributeError issue (#7488)
# Reproduce
w/ PyTorch 2.8
```
$ git clone https://github.com/huggingface/trl.git
$ cd ./trl
$ accelerate launch --config_file examples/accelerate_configs/deepspeed_zero3.yaml examples/scripts/sft_gpt_oss.py --torch_dtype bfloat16 --model_name_or_path openai/gpt-oss-20b --packing true packing_strategy wrapped --run_name 20b-full-eager --attn_implementation sdpa --dataset_num_proc 6 --dataset_name HuggingFaceH4/Multilingual-Thinking --gradient_checkpointing --max_length 4096 --per_device_train_batch_size 1 --num_train_epochs 1 --logging_steps 1 --warmup_ratio 0.03 --lr_scheduler_type cosine_with_min_lr --lr_scheduler_kwargs '{"min_lr_rate": 0.1}' --output_dir gpt-oss-20b-multilingual-reasoner --report_to trackio --seed 42
```
# Issue
> File "/workspace/accelerate/src/accelerate/state.py", line 216, in
__init__
> dist.init_distributed(dist_backend=self.backend,
auto_mpi_discovery=False, **kwargs)
> File "/usr/local/lib/python3.12/dist-packages/deepspeed/comm/comm.py",
line 854, in init_distributed
> cdb = TorchBackend(dist_backend, timeout, init_method, rank,
world_size)
> ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
> File
"/usr/local/lib/python3.12/dist-packages/deepspeed/comm/torch.py", line
120, in __init__
> self.init_process_group(backend, timeout, init_method, rank,
world_size)
> File
"/usr/local/lib/python3.12/dist-packages/deepspeed/comm/torch.py", line
164, in init_process_group
> torch.distributed.init_process_group(backend, **kwargs)
> File
"/usr/local/lib/python3.12/dist-packages/torch/distributed/c10d_logger.py",
line 81, in wrapper
> return func(*args, **kwargs)
> ^^^^^^^^^^^^^^^^^^^^^
> File
"/usr/local/lib/python3.12/dist-packages/torch/distributed/c10d_logger.py",
line 95, in wrapper
> func_return = func(*args, **kwargs)
> ^^^^^^^^^^^^^^^^^^^^^
> File
"/usr/local/lib/python3.12/dist-packages/torch/distributed/distributed_c10d.py",
line 1685, in init_process_group
> if device_id is not None and device_id.type != "cpu":
> AttributeError: 'device' object has no attribute 'type'
# Root Cause
`torch.xpu.device` in PyTorch is a context manager in PyTorch rather
than a device class, it doesn't have attribute `type`
# Fix
switch to use `torch.device`
Signed-off-by: Yao, Matrix <matrix.yao@intel.com>
Co-authored-by: Olatunji Ruwase <tunji.ruwase@snowflake.com>