[functional collectives] Move back to registering finalizers on wrappers. (#107250)
We cannot use inner tensors for finalizers as they are uncollective until waited.
This PR adds a bunch of tests for the observable behavior we want, including the
necessary scafold for us to test code for their waitiness.
Pull Request resolved: https://github.com/pytorch/pytorch/pull/107250
Approved by: https://github.com/wconstab
