Move import check to before state reset
# What does this PR do?

This PR moves the reset of the `AcceleratorState` to be under the check for if it is available, and guards the resetting better.

Fixes # (issue)

Fixes https://github.com/huggingface/transformers/issues/23898


## Before submitting
- [ ] This PR fixes a typo or improves the docs (you can dismiss the other checks if that's the case).
- [ ] Did you read the [contributor guideline](https://github.com/huggingface/transformers/blob/main/CONTRIBUTING.md#start-contributing-pull-requests),
      Pull Request section?
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      to it if that's the case.
- [ ] Did you make sure to update the documentation with your changes? Here are the
      [documentation guidelines](https://github.com/huggingface/transformers/tree/main/docs), and
      [here are tips on formatting docstrings](https://github.com/huggingface/transformers/tree/main/docs#writing-source-documentation).
- [ ] Did you write any new necessary tests?


## Who can review?

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@sgugger 
_The documentation is not available anymore as the PR was closed or merged._<|||||>cc @pacman100 so it's on your radar too that we can do this :) <|||||>How about adding accelerate as a required dependency in the setup.py? 
<|||||>torch is not a hard dependency of Transformers.<|||||>Which is why it's part of the `[torch]` reqs :) 