[BUG] JNI GPU memory leak when assertions are enabled

[abellina]

This line: https://github.com/rapidsai/cudf/blob/branch-23.06/java/src/main/java/ai/rapids/cudf/ColumnVector.java#L153, creates a new OffHeapState using a DeviceMemoryBuffer (contiguousBuffer). This OffHeapState owns the contiguous buffer, hence it incRefCounts it.

Since #13071 was added, the construction of ColumnView can throw because ColumnView.hasNonEmptyNulls performs GPU memory allocations (and we could get an OOM right there). The very next thing that happens in line https://github.com/rapidsai/cudf/blob/branch-23.06/java/src/main/java/ai/rapids/cudf/ColumnVector.java#L153 with the call to super (following the chain), is the call to ColumnView's constructor with the contiguous buffer that has been incRefCounted and the exception that can happen here.

In addition to an OOM, you could get AssertionError, again with the same effect of a dangling contiguous buffer.

We need to make sure that the ColumnView constructor's clean this up. I am not 100% sure on the ownership of OffHeapState re: ColumnView, e.g. should it close the offHeap state blindly..