InRestrictedSQL is used incorrectly in CloseRecordSet

## Bug Report

Please answer these questions before submitting your issue. Thanks!

### 1. Minimal reproduce step (Required)

```
func (s *session) ExecuteInternal(ctx context.Context, sql string, args ...any) (rs sqlexec.RecordSet, err error) {
origin := s.sessionVars.InRestrictedSQL
s.sessionVars.InRestrictedSQL = true
defer func() {
s.sessionVars.InRestrictedSQL = origin
// Restore the goroutine label by using the original ctx after execution is finished.
pprof.SetGoroutineLabels(ctx)
}()
```
InRestrictedSQL is reset to false after finishing execute.
And InRestrictedSQL is always false in CloseRecordSet.
So the usages in CloseRecordSet is incorrect, such as:
```
func (a *ExecStmt) logAudit() {
sessVars := a.Ctx.GetSessionVars()
if sessVars.InRestrictedSQL {
return
}
```
### 2. What did you expect to see? (Required)
N/A
### 3. What did you see instead (Required)
N/A
### 4. What is your TiDB version? (Required)
master