fs: throw fs.close errors in JS

* Collect the error context in both JS and C++, then throw
  the error in JS
* Test that the errors thrown from fs.close and fs.closeSync
  includes the correct error code, error number and syscall
  properties

PR-URL: https://github.com/nodejs/node/pull/17338


Reviewed-By: James M Snell <jasnell@gmail.com>
Reviewed-By: Ruben Bridgewater <ruben@bridgewater.de>