Delegated accounts remain open after base-layer closure

[snawaz]

Problem

A delegated shuttle wallet can remain open on ER even after the corresponding base-side flow has completed and the pair should be closed.

This appears to be a general delegated-account cleanup bug, not something specific to pay, though it is possible that some specific paths cause this bug.

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Screenshots for context:

Reproduction

Not yet documented.

Expected

The affected flow completes without the described failure.

Context

Add the affected revision and path when known.

[bmuddha]

#1652 - might have been resolved in this PR

[GabrielePicco]

Added also a permisionless instruction in the token program (magicblock-labs/ephemeral-spl-token#139) to recover all stuck/open shuttle (which arises from bugs on cloning mostly or at action execution time, which should now all be resolved)