fs: validate the callback passed to fs.rm()

[bitpshr]

Refs: #65578

Every other callback based fs API runs its callback through makeCallback(), so a missing or non-function callback is reported synchronously as ERR_INVALID_ARG_TYPE. fs.rm() skipped that step:

$ node -e 'require("fs").rmdir("/tmp/x", {})'
TypeError [ERR_INVALID_ARG_TYPE]: The "cb" argument must be of type function.

$ node -e 'require("fs").rm("/tmp/x", { force: true })'
TypeError: callback is not a function
    at CB (node:internal/fs/rimraf:53:5)

The second one is thrown from an async completion handler, so it cannot be caught, and it only happens after the removal has already run. On my machine the directory was gone by the time the process died. Adding the makeCallback() call brings rm() in line with rmdir() and unlink() and means nothing is deleted when the call was malformed.

I found this while looking at #65578. That issue is mostly about fs.rm silently failing on non-ASCII paths on Windows, which I have no way to reproduce and which this does not address. But one row of the reporter's table is the crash above, and that reproduces anywhere with plain ASCII paths, so it seemed worth separating out.

I put the makeCallback() call after the vfs handler check because that is where unlink() and rmdir() put theirs. That leaves the vfs branch passing an unvalidated callback to vfsVoid(), but that is equally true of the other two today, so fixing it only here felt like the wrong shape. Happy to do it across all of them in a follow-up if that is preferred.

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 90.07%. Comparing base (9baabd4) to head (04fe79a).
⚠️ Report is 3 commits behind head on main.

Additional details and impacted files

@@            Coverage Diff             @@
##             main   #65588      +/-   ##
==========================================
- Coverage   90.07%   90.07%   -0.01%     
==========================================
  Files         751      751              
  Lines      254875   254876       +1     
  Branches    48108    48116       +8     
==========================================
- Hits       229579   229568      -11     
- Misses      16466    16477      +11     
- Partials     8830     8831       +1     

Files with missing lines	Coverage Δ
lib/fs.js	98.43% <100.00%> (+<0.01%)	⬆️

... and 30 files with indirect coverage changes

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