Fixes https://github.com/intel/torch-xpu-ops/issues/4162

Add XPU dispatch for newly added `linalg_polar` op. There are already 40 test cases on XPU backend that will be unskipped once this PR is merged
Pull Request resolved: https://github.com/pytorch/pytorch/pull/188253
Approved by: https://github.com/BBBela, https://github.com/etaf, https://github.com/guangyey, https://github.com/janeyx99

Co-authored-by: Yu, Guangye <guangye.yu@intel.com>