[Bug Skip]: OSError: SYCL runtime is not dected.

🐛 Describe the bug with skip template

Cases:
test_xpu,test.test_xpu.TestXpu,test_xpu_pluggable_allocator

================================== FAILURES ===================================
________________ TestXpu.test_set_per_process_memory_fraction _________________
Traceback (most recent call last):
  File "C:\actions-runner\_work\torch-xpu-ops\pytorch\test\test_xpu.py", line 458, in test_set_per_process_memory_fraction
    tensor = torch.empty(application_memory, dtype=torch.int8, device="xpu")
torch.OutOfMemoryError: XPU out of memory. Tried to allocate 8.06 GiB. GPU 0 has a total capacity of 16.44 GiB of which 16.44 GiB is free. 8.22 GiB allowed; Of the allocated memory 0 bytes is allocated by PyTorch, and 0 bytes is reserved by PyTorch but unallocated. Please use `empty_cache` to release all unoccupied cached memory.

To execute this test, run the following from the base repo dir:
    python test\test_xpu.py TestXpu.test_set_per_process_memory_fraction

This message can be suppressed by setting PYTORCH_PRINT_REPRO_ON_FAILURE=0
____________________ TestXpu.test_xpu_pluggable_allocator _____________________
Traceback (most recent call last):
  File "C:\actions-runner\_work\torch-xpu-ops\pytorch\test\test_xpu.py", line 647, in test_xpu_pluggable_allocator
    allocator, dummy_allocator = self.get_dummy_allocator(True)
  File "C:\actions-runner\_work\torch-xpu-ops\pytorch\test\test_xpu.py", line 628, in get_dummy_allocator
    dummy_allocator = load_inline(
  File "C:\ProgramData\miniforge3\envs\windows_ci\lib\site-packages\torch\utils\cpp_extension.py", line 2123, in load_inline
    return _jit_compile(
  File "C:\ProgramData\miniforge3\envs\windows_ci\lib\site-packages\torch\utils\cpp_extension.py", line 2207, in _jit_compile
    _write_ninja_file_and_build_library(
  File "C:\ProgramData\miniforge3\envs\windows_ci\lib\site-packages\torch\utils\cpp_extension.py", line 2328, in _write_ninja_file_and_build_library
    extra_ldflags = _prepare_ldflags(
  File "C:\ProgramData\miniforge3\envs\windows_ci\lib\site-packages\torch\utils\cpp_extension.py", line 2454, in _prepare_ldflags
    extra_ldflags.append(f'/LIBPATH:{_join_sycl_home("lib")}')
  File "C:\ProgramData\miniforge3\envs\windows_ci\lib\site-packages\torch\utils\cpp_extension.py", line 185, in _join_sycl_home
    raise OSError('SYCL runtime is not dected. Please setup the pytorch '
OSError: SYCL runtime is not dected. Please setup the pytorch prerequisites for Intel GPU following the instruction in https://github.com/pytorch/pytorch?tab=readme-ov-file#intel-gpu-support or install intel-sycl-rt via pip.

Versions

main

Start with the listed cases in test/test_xpu.py, especially TestXpu.test_set_per_process_memory_fraction and test_xpu_pluggable_allocator, and reproduce the provided Windows command. Read the traceback through torch.utils.cpp_extension._join_sycl_home to determine whether the failure is an environment prerequisite or a test issue; done means the cases have a clear, reproducible outcome without the reported SYCL runtime error.