[R] dplyr queries create locks on FileSystemDataset files

I think that dplyr queries on FileSystemDataset objects will create locks that persist unnecessarily. This issue only seems to occur on Windows. I'm using Windows 10. Calling the garbage collector after the dplyr query seems to release the lock.
```r

library(arrow)
library(dplyr)

# I can delete an arrow dataset that has been opened
write_dataset(iris, "iris")
ds <- open_dataset("iris")
file.exists("iris")
#> [1] TRUE
print(unlink("iris", recursive = T))
#> [1] 0
file.exists("iris")
#> [1] FALSE

# However if I run a dplyr query on the data before deleting it the file is locked.
write_dataset(iris, "iris")
ds <- open_dataset("iris")
file.exists("iris")
#> [1] TRUE

# I think this adds a lock that is not removed
ds %>% count() %>% collect()
#> # A tibble: 1 x 1
#> n
#>
#> 1 150

print(unlink("iris", recursive = T))
#> [1] 1
file.exists("iris")
#> [1] TRUE
print(unlink("iris", recursive = T, force = T))
#> [1] 1
file.exists("iris")
#> [1] TRUE
file.remove("iris/part-0.parquet")
#> Warning in file.remove("iris/part-0.parquet"): cannot remove file 'iris/
#> part-0.parquet', reason 'Permission denied'
#> [1] FALSE

# running gc() will clean up the lock and allow the file to be deleted
gc()
#> used (Mb) gc trigger (Mb) max used (Mb)
#> Ncells 1178845 63 2349652 125.5 1656436 88.5
#> Vcells 2093715 16 8388608 64.0 3170844 24.2
print(unlink("iris", recursive = T))
#> [1] 0
file.exists("iris")
#> [1] FALSE

sessioninfo::session_info()
#> - Session info ---------------------------------------------------------------
#> setting value
#> version R version 4.0.5 (2021-03-31)
#> os Windows 10 x64
#> system x86_64, mingw32
#> ui RTerm
#> language (EN)
#> collate English_United States.1252
#> ctype English_United States.1252
#> tz America/New_York
#> date 2022-07-07
#>
#> - Packages -------------------------------------------------------------------
#> package * version date lib source
#> arrow * 8.0.0 2022-05-09 [1] CRAN (R 4.0.5)
#> assertthat 0.2.1 2019-03-21 [1] CRAN (R 4.0.5)
#> backports 1.4.0 2021-11-23 [1] CRAN (R 4.0.5)
#> bit 4.0.4 2020-08-04 [1] CRAN (R 4.0.5)
#> bit64 4.0.5 2020-08-30 [1] CRAN (R 4.0.5)
#> cli 3.0.1 2021-07-17 [1] CRAN (R 4.0.5)
#> crayon 1.5.1 2022-03-26 [1] CRAN (R 4.0.5)
#> DBI 1.1.2 2021-12-20 [1] CRAN (R 4.0.5)
#> digest 0.6.27 2020-10-24 [1] CRAN (R 4.0.5)
#> dplyr * 1.0.8 2022-02-08 [1] CRAN (R 4.0.5)
#> ellipsis 0.3.2 2021-04-29 [1] CRAN (R 4.0.5)
#> evaluate 0.14 2019-05-28 [1] CRAN (R 4.0.5)
#> fansi 0.5.0 2021-05-25 [1] CRAN (R 4.0.5)
#> fastmap 1.1.0 2021-01-25 [1] CRAN (R 4.0.5)
#> fs 1.5.0 2020-07-31 [1] CRAN (R 4.0.5)
#> generics 0.1.2 2022-01-31 [1] CRAN (R 4.0.5)
#> glue 1.4.2 2020-08-27 [1] CRAN (R 4.0.5)
#> highr 0.9 2021-04-16 [1] CRAN (R 4.0.5)
#> htmltools 0.5.2 2021-08-25 [1] CRAN (R 4.0.5)
#> knitr 1.36 2021-09-29 [1] CRAN (R 4.0.5)
#> lifecycle 1.0.1 2021-09-24 [1] CRAN (R 4.0.5)
#> magrittr 2.0.1 2020-11-17 [1] CRAN (R 4.0.5)
#> pillar 1.7.0 2022-02-01 [1] CRAN (R 4.0.5)
#> pkgconfig 2.0.3 2019-09-22 [1] CRAN (R 4.0.5)
#> purrr 0.3.4 2020-04-17 [1] CRAN (R 4.0.5)
#> R6 2.5.1 2021-08-19 [1] CRAN (R 4.0.5)
#> reprex 2.0.1 2021-08-05 [1] CRAN (R 4.0.5)
#> rlang 1.0.2 2022-03-04 [1] CRAN (R 4.0.5)
#> rmarkdown 2.10 2021-08-06 [1] CRAN (R 4.0.5)
#> rstudioapi 0.13 2020-11-12 [1] CRAN (R 4.0.5)
#> sessioninfo 1.1.1 2018-11-05 [1] CRAN (R 4.0.5)
#> stringi 1.7.5 2021-10-04 [1] CRAN (R 4.0.5)
#> stringr 1.4.0 2019-02-10 [1] CRAN (R 4.0.5)
#> styler 1.5.1 2021-07-13 [1] CRAN (R 4.0.5)
#> tibble 3.1.2 2021-05-16 [1] CRAN (R 4.0.5)
#> tidyselect 1.1.2 2022-02-21 [1] CRAN (R 4.0.5)
#> tzdb 0.2.0 2021-10-27 [1] CRAN (R 4.0.5)
#> utf8 1.2.1 2021-03-12 [1] CRAN (R 4.0.5)
#> vctrs 0.3.8 2021-04-29 [1] CRAN (R 4.0.5)
#> withr 2.5.0 2022-03-03 [1] CRAN (R 4.0.5)
#> xfun 0.25 2021-08-06 [1] CRAN (R 4.0.5)
#> yaml 2.2.1 2020-02-01 [1] CRAN (R 4.0.5)
#>
#> [1] C:/Users/adam.DESKTOP-D3KQQA1/Documents/R/win-library/4.0
#> [2] C:/Program Files/R/R-4.0.5/library
```

**Reporter**: [Adam Black](https://issues.apache.org/jira/browse/ARROW-17002)
#### Related issues:
- [[R] Permission error on Windows when deleting file previously accessed with open_dataset](https://github.com/apache/arrow/issues/31796) (duplicates)
- [[R] After dataset scan, some RAM is left consumed until a garbage collection pass](https://github.com/apache/arrow/issues/31825) (relates to)

_{**Note**: *This issue was originally created as [ARROW-17002](https://issues.apache.org/jira/browse/ARROW-17002). Please see the [migration documentation](https://github.com/apache/arrow/issues/14542) for further details.*}

Start with the Windows R reproduction using open_dataset("iris"), dplyr count() %>% collect(), unlink(), and gc(); compare deletion before and after the query. Check the duplicate issue 31796 and related issue 31825 for context. Done means the dataset files can be deleted after a query without requiring gc().

Written by the indexing model from the issue text.