fs: close dir before throwing if options.bufferSize is invalid

[LiviaMedeiros]

Fixes: #58854

Test blocked on: #58855

[codecov]

Codecov Report

All modified and coverable lines are covered by tests ✅

Project coverage is 90.07%. Comparing base (b4c5fb4) to head (2155c48).
Report is 3 commits behind head on main.

Additional details and impacted files

@@            Coverage Diff             @@
##             main   #58856      +/-   ##
==========================================
- Coverage   90.08%   90.07%   -0.01%     
==========================================
  Files         640      640              
  Lines      188446   188452       +6     
  Branches    36960    36967       +7     
==========================================
  Hits       169757   169757              
+ Misses      11412    11403       -9     
- Partials     7277     7292      +15     

Files with missing lines	Coverage Δ
lib/internal/fs/dir.js	94.53% <100.00%> (+0.09%)	⬆️

... and 27 files with indirect coverage changes

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