enable xla fsdp
Author: hanwen-sun
Pull request: yes

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We have supported xla fsdp in accelerator, so we should enable xla fsdp in transformers.
the support of xla fsdp in accelerate: https://github.com/huggingface/accelerate/pull/2176  and  https://github.com/huggingface/accelerate/pull/2941


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Comments:
cc @muellerzr @SunMarc 

The docs for this PR live [here](https://moon-ci-docs.huggingface.co/docs/transformers/pr_32048). All of your documentation changes will be reflected on that endpoint. The docs are available until 30 days after the last update.

> I don't think we can do this directly. AFAICT this was enabled in 0.28 but the required version in our setup.py for accelerate is 0.21. Instead we'll need to add a condition checking the accelerate version is >= 0.28

So I need to add a condition checking that accelerate version is >= 0.28?

@hanwen-sun Yes - you should add `is_accelerate_available("0.28.0")` to the if statement 

> @hanwen-sun Yes - you should add `is_accelerate_available("0.28.0")` to the if statement

thank you, I have updated.

Created #34197 to revert this change due to #34176 issue.