fs: use finished over destroy w/ cb

destroy w/ is undocumented API which also will cause
a race if the stream is already destroying and potentially
invoking the callback too early and withou error.

PR-URL: nodejs#32809
Reviewed-By: Matteo Collina <matteo.collina@gmail.com>
Reviewed-By: Luigi Pinca <luigipinca@gmail.com>
Reviewed-By: Denys Otrishko <shishugi@gmail.com>

Author: ronag

lib/internal/fs/streams.js

@@ -22,7 +22,7 @@ const {
   copyObject,
   getOptions,
 } = require('internal/fs/utils');
-const { Readable, Writable } = require('stream');
+const { Readable, Writable, finished } = require('stream');
 const { toPathIfFileURL } = require('internal/url');
 const kIoDone = Symbol('kIoDone');
 const kIsPerformingIO = Symbol('kIsPerformingIO');
@@ -266,7 +266,8 @@ function closeFsStream(stream, cb, err) {
 }
 
 ReadStream.prototype.close = function(cb) {
-  this.destroy(null, cb);
+  if (typeof cb === 'function') finished(this, cb);
+  this.destroy();
 };
 
 ObjectDefineProperty(ReadStream.prototype, 'pending', {