[SYCL] Fix memory access inside deallocated region when using default accessor

[lbushi25]

This PR addresses the root cause behind #20423. When an accessor that has not been constructed with a handler instance is passed to the set_args function of a handler such as a default accessor, the lifetime of its dynamically allocated resources can potentially be shorter than the lifetime of the handler itself which causes problems, for instance, in the finalize function of the handler where we may end up accessing freed memory.

[lbushi25]

@intel/llvm-reviewers-runtime ping for review