[arraybuffer] Flag EmptyBackingStore as free_on_destruct

In {EmptyBackingStore}, the {free_on_destruct} flag was not set as an
optimization: Since there is no memory, it also does not have to be
freed. However, this flag has a side-effect: any backing store where
this flag is not set is considered {external}. The {external} flag is
mis-used by blink to indicate if ArrayBuffers need to be wrapped or not.

With this CL we set the {free_on_destruct} flag in {EmptyBackingStore},
but we change the ArrayBufferTracker to just ignore empty backing
stores.

R=ulan@chromium.org

Bug: chromium:1008840
Change-Id: I1552a6e013c8b23f39fba1c2d9d9c61dc30c0c74
Reviewed-on: https://chromium-review.googlesource.com/c/v8/v8/+/1924263
Reviewed-by: Ulan Degenbaev <ulan@chromium.org>
Commit-Queue: Andreas Haas <ahaas@chromium.org>
Cr-Commit-Position: refs/heads/master@{#65067}

src/heap/array-buffer-tracker-inl.h

@@ -32,6 +32,8 @@ void ArrayBufferTracker::RegisterNew(
     Heap* heap, JSArrayBuffer buffer,
     std::shared_ptr<BackingStore> backing_store) {
   if (!backing_store) return;
+  // If {buffer_start} is {nullptr}, we don't have to track and free it.
+  if (!backing_store->buffer_start()) return;
 
   // ArrayBuffer tracking works only for small objects.
   DCHECK(!heap->IsLargeObject(buffer));

src/objects/backing-store.cc

@@ -542,7 +542,7 @@ std::unique_ptr<BackingStore> BackingStore::EmptyBackingStore(
                                  0,        // capacity
                                  shared,   // shared
                                  false,    // is_wasm_memory
-                                 false,    // free_on_destruct
+                                 true,     // free_on_destruct
                                  false,    // has_guard_regions
                                  false);   // custom_deleter