in a subtransaction stays open even if the subtransaction is aborted, so
any temporary files related to it must stay alive as well. With the patch,
we use ResourceOwners to track open temporary files and don't automatically
close them at subtransaction end (though in the normal case temporary files
are registered with the subtransaction resource owner and will therefore be
closed).

At end of top transaction, we still check that there's no temporary files
marked as close-at-end-of-transaction open, but that's now just a debugging
cross-check as the resource owner cleanup should've closed them already.