test: add cb error test for fs.close()

Provides some missing test coverage.

PR-URL: https://github.com/nodejs/node/pull/29970


Reviewed-By: Jeremiah Senkpiel <fishrock123@rocketmail.com>
Reviewed-By: Rich Trott <rtrott@gmail.com>
Reviewed-By: James M Snell <jasnell@gmail.com>