Repository: flutter
Issue: Windows GPU memory leaks when changing `handle` of `FlutterDesktopGpuSurfaceDescriptor`
Labels: engine,platform-windows,perf: memory,has reproducible steps,P3,team-windows,triaged-windows,found in release: 3.24,found in release: 3.26

### Steps to reproduce

1. git clone https://github.com/jnschulze/flutter-webview-windows.git.
2. cd example && flutter run -d windows.
3. open Windows `Task Manager` , select `Shared GPU memory`/`Dedicated GPU memory` column in details tab, filter with `webview_windows_example`.
4. Resize the flutter window

### Expected results

Shared/Dedicated  GPU memory not grows.

### Actual results

Shared/Dedicated GPU memory grows. I think the reason is that the shared handle changes after resizing. 

https://github.com/jnschulze/flutter-webview-windows/blob/35c92a1efbb35e185566770ee55d5911f2cf501a/windows/texture_bridge_gpu.cc#L33

https://github.com/flutter/engine/blob/b2ad94d7abdb206d41bf08521beefd51bd75b82e/shell/platform/windows/external_texture_d3d.cc#L84

### Code sample

https://github.com/jnschulze/flutter-webview-windows

</details>


### Screenshots or Video

<details open>
<summary>Screenshots / Video demonstration</summary>

https://github.com/user-attachments/assets/d0a2f081-5885-4bf9-8a21-521c25851adb


</details>


### Logs

<details open><summary>Logs</summary>

```console
[Paste your logs here]
```

</details>


### Flutter Doctor output

<details open><summary>Doctor output</summary>

```console
PS E:\github\flutter-webview-windows> flutter doctor
Doctor summary (to see all details, run flutter doctor -v):
[!] Flutter (Channel [user-branch], 3.19.5, on Microsoft Windows [Version 10.0.22631.4037], locale en-US)
    ! Flutter version 3.19.5 on channel [user-branch] at D:\lib\flutter
      Currently on an unknown channel. Run `flutter channel` to switch to an official channel.
      If that doesn't fix the issue, reinstall Flutter by following instructions at
      https://flutter.dev/docs/get-started/install.
    ! Upstream repository unknown source is not a standard remote.
      Set environment variable "FLUTTER_GIT_URL" to unknown source to dismiss this error.
[✓] Windows Version (Installed version of Windows is version 10 or higher)
[✗] Android toolchain - develop for Android devices
    ✗ Unable to locate Android SDK.
      Install Android Studio from: https://developer.android.com/studio/index.html
      On first launch it will assist you in installing the Android SDK components.
      (or visit https://flutter.dev/docs/get-started/install/windows#android-setup for detailed instructions).
      If the Android SDK has been installed to a custom location, please use
      `flutter config --android-sdk` to update to that location.

[✓] Chrome - develop for the web
[✓] Visual Studio - develop Windows apps (Visual Studio Community 2022 17.11.2)
[!] Android Studio (not installed)
[✓] Connected device (3 available)
[!] Network resources
    ✗ A network error occurred while checking "https://maven.google.com/": The semaphore timeout period has expired.

    ✗ An HTTP error occurred while checking "https://github.com/": Connection closed before full header was received

! Doctor found issues in 4 categories.
```

</details>