fix(incrservice): keep lazy cleanup cancelable

[XuPeng-SH]

Summary

• stop dropped-table auto-increment metadata GC from requesting a committed-logtail visibility wait
• keep the fail-closed wait unchanged for allocation and offset update paths
• release the account lookup result before executing the metadata delete
• assert transaction/nested SQL options and mpool release in regression tests

Root cause

TestHashBuildSharedBudgetRecoverySQL completed its main workload, but CN shutdown joined the auto-increment cleanup worker while it was deleting metadata for a dropped table. The delete inherited WithWaitCommittedLogApplied into the nested SQL execution. After the transaction committed, SyncLatestCommitTS waited with its own five-minute background timeout and did not observe the cleanup worker context, so teardown ended in the five-minute fatal timeout seen in both PR #26850 and PR #26806.

A second deep-review pass found that the successful account lookup result was overwritten by the subsequent delete result when the tenant existed. Its batches therefore never reached Result.Close, retaining their mpool allocation for every cleaned table. The lookup result is now closed immediately after reading it, and the test uses a real allocated result to verify that CurrNB returns to zero.

Safety

This delete is lazy GC for a globally allocated table ID that is not reused. Commit durability is sufficient; no later operation requires the same CN to observe the deletion immediately. Failed deletes remain in the destroyed-table set and are retried. Allocation and offset mutation paths retain their committed-logtail waits.

Validation

• focused delete tests plus the background TestDelete
• go test ./pkg/incrservice
• go test -race ./pkg/incrservice
• each of the three delete tests with adaptive race stress: T=0/0/0.06s, B=30s, N=100
• TestHashBuildSharedBudgetRecoverySQL normally and under race; race T=18.28s, B=30s, N=1
• go build ./pkg/incrservice
• go vet ./pkg/incrservice
• golangci-lint run ./pkg/incrservice/... (0 issues)

Failure examples:

• https://github.com/matrixorigin/matrixone/actions/runs/31321448737/job/93265096191
• https://github.com/matrixorigin/matrixone/actions/runs/31321617474/job/93265404854

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[gouhongshen]

Codex automated review

No blocking or non-blocking defects found. Existing discussion contained no substantive reviews or inline findings; focused tests were blocked by missing native headers.

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