src: simplify handle closing

Remove one extra closing state and use a smart pointer for
deleting `HandleWrap`s.

PR-URL: https://github.com/nodejs/node/pull/20876


Reviewed-By: Gireesh Punathil <gpunathi@in.ibm.com>
Reviewed-By: Benjamin Gruenbaum <benjamingr@gmail.com>
Reviewed-By: Shingo Inoue <leko.noor@gmail.com>
Reviewed-By: Matteo Collina <matteo.collina@gmail.com>
Reviewed-By: Tiancheng "Timothy" Gu <timothygu99@gmail.com>
Reviewed-By: John-David Dalton <john.david.dalton@gmail.com>
Reviewed-By: Gus Caplan <me@gus.host>