[DOC] write a developer guide about native Host/Device memory resource ownership and reference counting in cuDF Java API

## Report needed documentation

New developers using Java API in spark-rapids and elsewhere will greatly benefit from a developer guide regarding native host and device memory tracking. The documentation should exclude typical scenarios explaining how to transfer ownership, when to explicitly close and when to rely on higher-level containers to auto-close resources.

**Steps taken to search for needed documentation**
browsing code and following review comments.