[UR] Use reference counting on factories

Pre-commit MR for oneapi-src/unified-runtime#2048

Author: RossBrunton

sycl/cmake/modules/UnifiedRuntimeTag.cmake

@@ -1,7 +1,6 @@
-# commit 19182934ba5b15ebf26ae9ec7c06df1b9269725a
-# Merge: 3e62cc91 9c2b0400
-# Author: Isaac Ault <isaac.ault@codeplay.com>
-# Date:   Wed Jan 8 22:24:12 2025 +0000
-#     Merge pull request #2444 from isaacault/kernel-cts
-#     Reduce gap between Kernel CTS and Specification.
-set(UNIFIED_RUNTIME_TAG 19182934ba5b15ebf26ae9ec7c06df1b9269725a)
+set(UNIFIED_RUNTIME_REPO "https://github.com/RossBrunton/unified-runtime.git")
+# Use reference counting on factories
+# Author: Ross Brunton <ross@codeplay.com>
+# Date:   Wed Sep 4 17:25:11 2024 +0100
+# Use reference counting on factories
+set(UNIFIED_RUNTIME_TAG b78cfa71319e9c93e0a74d997c000aa43af864ab)