node-api: generalize finalizer second pass callback

Generalize the finalizer's second pass callback to make it
cancellable and simplify the code around the second pass callback.

With this change, it is determined that Reference::Finalize or
RefBase::Finalize are called once, either from the env's shutdown,
or from the env's second pass callback.

All existing node-api js tests should pass without a touch. The
js_native_api cctest is no longer applicable with this change,
just removing it.

PR-URL: #44141
Refs: #44071
Reviewed-By: Michael Dawson <[email protected]>

Author: legendecas

node.gyp

@@ -1003,7 +1003,6 @@
         'test/cctest/test_base_object_ptr.cc',
         'test/cctest/test_node_postmortem_metadata.cc',
         'test/cctest/test_environment.cc',
-        'test/cctest/test_js_native_api_v8.cc',
         'test/cctest/test_linked_binding.cc',
         'test/cctest/test_node_api.cc',
         'test/cctest/test_per_process.cc',