[SYCL] Do not track allocation if we don't own the handle (#8792)

If we don't own level zero handle of the pi_mem then we can't control
deallocation of that memory so there is no point of keeping track of the
memory allocation for deferred memory release. More over currently level
zero context is leaked because we increase its ref count at the point
where we start tracking memory but don't decrement that ref count in
USMFreeHelper. This PR fixes that problem.

Author: againull

sycl/plugins/level_zero/pi_level_zero.cpp

@@ -3344,7 +3344,11 @@ pi_result piextMemCreateWithNativeHandle(pi_native_handle NativeHandle,
     pi_platform Plt = Context->getPlatform();
     std::unique_lock<pi_shared_mutex> ContextsLock(Plt->ContextsMutex,
                                                    std::defer_lock);
-    if (IndirectAccessTrackingEnabled) {
+    // If we don't own the native handle then we can't control deallocation of
+    // that memory so there is no point of keeping track of the memory
+    // allocation for deferred memory release in the mode when indirect access
+    // tracking is enabled.
+    if (IndirectAccessTrackingEnabled && ownNativeHandle) {
       // We need to keep track of all memory allocations in the context
       ContextsLock.lock();
       // Retain context to be sure that it is released after all memory
@@ -7342,6 +7346,11 @@ pi_result piextUSMHostAlloc(void **ResultPtr, pi_context Context,
 // mutex.
 static pi_result USMFreeHelper(pi_context Context, void *Ptr,
                                bool OwnZeMemHandle) {
+  if (!OwnZeMemHandle) {
+    // Memory should not be freed
+    return PI_SUCCESS;
+  }
+
   if (IndirectAccessTrackingEnabled) {
     auto It = Context->MemAllocs.find(Ptr);
     if (It == std::end(Context->MemAllocs)) {
@@ -7357,11 +7366,6 @@ static pi_result USMFreeHelper(pi_context Context, void *Ptr,
     Context->MemAllocs.erase(It);
   }
 
-  if (!OwnZeMemHandle) {
-    // Memory should not be freed
-    return PI_SUCCESS;
-  }
-
   if (!UseUSMAllocator) {
     pi_result Res = USMFreeImpl(Context, Ptr);
     if (IndirectAccessTrackingEnabled)