refactor code to share across different devices (#120602)
# Motivation
Refactor utils code to make it possible to share across CUDA, XPU, and other backends.
# Solution
Move `_dummy_type` and `_LazySeedTracker` to torch._utils;
# Additional Context
When upstreaming, refactor these code changes by isolating them into in an additional PR to minimize their impact on the CUDA code.
Pull Request resolved: https://github.com/pytorch/pytorch/pull/120602
Approved by: https://github.com/albanD, https://github.com/jgong5, https://github.com/gujinghui, https://github.com/EikanWang
