port distributed tensor parallel test files for Intel GPU

[wincent8]

In this pr, we port test/distributed/parallel 4 test files and test/distributed/debug 1 test file for Intel GPU
We could enable Intel GPU with following methods and try the best to keep the original code styles:

1. Use torch.accelerator for general gpu
2. Skip the case if running on xpu which has known issues

cc @H-Huang @awgu @wanchaol @fegin @fduwjj @wz337 @wconstab @d4l3k @pragupta @bdhirsh @tianyu-l @XilunWu

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As of commit c587eeb with merge base 6737e2c ():

FLAKY - The following job failed but was likely due to flakiness present on trunk:

• xpu / linux-jammy-xpu-n-py3.10 / test (default, 5, 8, linux.idc.xpu) (gh) (similar failure)
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[guangyey]

LGTM.

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To add the ciflow label ciflow/xpu please first approve the workflows that are awaiting approval (scroll to the bottom of this page).

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[d4l3k]

LGTM

[wincent8]

@pytorchbot merge

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[guangyey]

@pytorchbot merge

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