WIP/CI: Debug ResourceWarnings unclosed io.BufferedRandom
e.g.
https://github.com/pandas-dev/pandas/runs/4337388614?check_suite_focus=true
https://github.com/pandas-dev/pandas/runs/4337843423?check_suite_focus=true

Note using psutil in `tm.assert_produces_warning` like 

```
                warning_data = [
                    actual_warning.category.__name__,
                    actual_warning.message,
                    actual_warning.filename,
                    actual_warning.lineno,
                ]
    
                if actual_warning.category == ResourceWarning:
                    import psutil
    
                    proc = psutil.Process()
                    flist = proc.open_files()
                    warning_data.append(flist)
    
                extra_warnings.append(tuple(warning_data))
```

Doesn't seem to uncover files: https://github.com/pandas-dev/pandas/runs/4348313550?check_suite_focus=true

```
>           raise AssertionError(f"Caused unexpected warning(s): {repr(extra_warnings)}")
E           AssertionError: Caused unexpected warning(s): [('ResourceWarning', ResourceWarning('unclosed file <_io.BufferedRandom name=16>'), '/usr/share/miniconda/envs/pandas-dev/lib/python3.9/site-packages/jinja2/runtime.py', 365, [])]
``` i guess BufferedRandom isn't a "real" file object?  (which would also explain why td.check_file_leaks isn't catching it). 
i guess could try to see if any of our dependencies use these objects?

the [docs](https://docs.python.org/3/library/io.html) mention that BufferedRandom is threadsafe, so maybe the flakiness involves gc timing? could try passing `close_fds=True` to subprocess.Popen in conftest Looks like `close_fds=True` is the default for Popen on all platforms since 3.7

https://docs.python.org/3/library/subprocess.html#popen-constructor Looking at cpython source, one hint is that this object was opened in `+` mode.

https://github.com/python/cpython/blob/f4c03484da59049eb62a9bf7777b963e2267d187/Lib/_pyio.py#L259

Not pointing fingers necessarily, but `tm.ensure_clean` opens a file handle in `+` mode. We've been using that function for a while now though. @pganssle we're trying to track down ResourceWarnings caused by unclosed io.BufferedRandom objects.  AFAICT these are not being seen by psutil.open_files.  Looking for a way to check "give me a list of all unclosed BufferedRandom objects".  Suggestions on either how to do this or where to open an issue about how to do this? CI seems to fail randomly about 50% of the time, sometimes with this error. My last PR push failed in test_xlswriter.py (See log). I just re-triggered CI to get my green tick!

io.BufferedRandom unclosed file log: [unclosed file.log](https://github.com/pandas-dev/pandas/files/7626131/unclosed.file.log) Another suspect from ipython, a file opened in `r+` mode:

```
2021-11-29T21:59:39.5999240Z ...[popenfile(path='/home/runner/.ipython/profile_default/history.sqlite', fd=8, position=0, mode='r+', flags=688130), popenfile(path='/home/runner/.ipython/profile_default/history.sqlite', fd=9, position=0, mode='r+', flags=688130)]
```
https://github.com/ipython/ipython/blob/ef1d8add5d975b88bfcbccb6fecf146b29a15154/IPython/core/history.py
https://github.com/ipython/ipython/blob/66843b1ea573772309a6b29a69b2afd4641ae0d1/IPython/core/historyapp.py#L56
 Looks like you had addressed leaking iPython files in the past @jbrockmendel: https://github.com/pandas-dev/pandas/pull/35836  Assuming https://github.com/pandas-dev/pandas/pull/44700 addressed the `io.BufferedRandom`, closing for now.