fix: unintended unclosed status when exception

[miurahr]

Pull request type

select from below

• Bug fix

Which ticket is resolved?

• issue Extracting a corrupt 7z file and try to delete it will cause the PermissionError in windows #597

What does this PR change?

• Removal of fileRefCnt check
• Add test case to check fp.close when exception

Other information

[miurahr]

I have added the test case

@pytest.mark.basic
def test_digests_data_corrupted():
    arcfile = os.path.join(testdata_path, "data_corrupted.7z")
    with pytest.raises(_lzma.LZMAError):
        with py7zr.SevenZipFile(arcfile) as archive:
            archive.testzip()
    assert archive.fp.closed

This is the regression test of the case #597