Support stateful transactions by allowing to pass keyword arguments

A file system's corresponding transaction class has been a class attribute since https://github.com/fsspec/filesystem_spec/pull/1424.

However, the fsspec.transaction.Transaction interface is currently stateless. For someone trying to roll a transaction class that takes some state in the constructor, this results in incompatibilities that can break some of fsspec's most important features, e.g. like so:

from fsspec import filesystem
from fsspec.utils import get_protocol

class MyFS:
    protocol = "myfs"
    ...

    def transaction(foo: str = "hello") -> MyTransaction:
        return MyTransaction(foo)

def transact(uri, **kwargs):
    protocol = get_protocol(uri)
    fs = filesystem(protocol, **kwargs)
    with fs.transaction as tx:  # <- bang! if protocol == "myfs", tx will be MyFS's `transaction` class API.
        ...

Question is, would you support moving from the current "transactions as properties" approach to a more functional approach allowing for state passing to the respective transaction class?

Start by reading fsspec.transaction.Transaction and tracing the filesystem(protocol, **kwargs) and get_protocol entry points shown in the example. Done would require an agreed interface for passing transaction state while preserving existing transaction behavior, with coverage for both stateful and current property-style use.