Consider making close() of AbstractBufferedFile idempotent

[sugibuchi]

The current implementation of close() in AbstractBufferedFile is like the following.

    def close(self):
        """Close file

        Finalizes writes, discards cache
        """
        if getattr(self, "_unclosable", False):
            return
        if self.closed:
            return
        if self.mode == "rb":
            self.cache = None
        else:
            if not self.forced:
                self.flush(force=True)     # <--- can throw exceptions

            if self.fs is not None:
                self.fs.invalidate_cache(self.path)
                self.fs.invalidate_cache(self.fs._parent(self.path))

        self.closed = True  # <---  we always need to reach here.

https://github.com/fsspec/filesystem_spec/blob/2024.9.0/fsspec/spec.py#L2022-L2041

This method calls flush() to finalize file writing. However, the file will continue to be considered as "open" in case of exceptions in flush() as the code does not reach self.closed = True.

If close() is called again, the file object will try to flush data again. This can lead to unexpected side effects, and it does not satisfy the convention defined by IOBase.close().

Flush and close this stream. This method has no effect if the file is already closed. Once the file is closed, any operation on the file (e.g. reading or writing) will raise a ValueError.
As a convenience, it is allowed to call this method more than once; only the first call, however, will have an effect.
https://docs.python.org/3/library/io.html#io.IOBase.close

As I reported in #1685, the garbage collection also calls this close(). Therefore, even if we explicitly close a file object once, its close() is called at least twice if flush() throws an exception. In addition, the file close() function's idempotence is generally an expected characteristic in many programming languages.

To make the behaviour of file objects simpler and more predictable in case of errors, it would be better always to mark self.closed = True regardless the result of flush().

    def close(self):
        ...
        try:
            if getattr(self, "_unclosable", False):
            ...
        finally:
            self.closed = True