[3.12] Skip test in test_socket.py if `sys.getrefcount` isn't available (GH-126640) (#126646)

Skip test in test_socket.py if `sys.getrefcount` isn't available (GH-126640)

Skip `testMakefileCloseSocketDestroy` test if `sys.getrefcount` isn't available. This is necessary for  PyPy and other Python implementations that do not have `sys.getrefcount`.
(cherry picked from commit 0f6bb28ff3ba152faf7523ea9aaf0094cc39bdda)

Co-authored-by: CF Bolz-Tereick <cfbolz@gmx.de>