[dynamo] Dataclass variables with default field (#104840)
The main complexity comes from the __init__ function of Dataclass variables which look something like this
```
[2023-07-10 05:01:29,548] torch._dynamo.symbolic_convert: [DEBUG] INLINING <code object __init__ at 0x7f7015154450, file "<string>", line 2>
3 0 LOAD_FAST 1 (b)
2 LOAD_FAST 0 (self)
4 STORE_ATTR 0 (b)
4 6 LOAD_FAST 2 (named_tensors)
8 LOAD_DEREF 0 (_HAS_DEFAULT_FACTORY)
10 IS_OP 0
12 POP_JUMP_IF_FALSE 20
14 LOAD_DEREF 1 (_dflt_named_tensors)
16 CALL_FUNCTION 0
18 JUMP_FORWARD 2 (to 22)
>> 20 LOAD_FAST 2 (named_tensors)
>> 22 LOAD_FAST 0 (self)
24 STORE_ATTR 1 (named_tensors)
26 LOAD_CONST 0 (None)
28 RETURN_VALUE
```
There are multiple issues
* VariableBuilder call in functions.py was wrong. We were calling *options as args.
* We were not setting source while tracking the new object. This led to no source for Dataclass variable, which has some new variables in its closures as seen in the above bytecode.
* There is IS_OP in above bytecode, which brings more cases.
Pull Request resolved: https://github.com/pytorch/pytorch/pull/104840
Approved by: https://github.com/jansel
