[UR] Use reference counting on factories

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

Author: RossBrunton

sycl/cmake/modules/FetchUnifiedRuntime.cmake

@@ -116,14 +116,12 @@ if(SYCL_UR_USE_FETCH_CONTENT)
       CACHE PATH "Path to external '${name}' adapter source dir" FORCE)
   endfunction()
 
-  set(UNIFIED_RUNTIME_REPO "https://github.com/oneapi-src/unified-runtime.git")
-  # commit 9d71afb85694c133ec5aede5bad11dc4d9d05972 (HEAD, upstream/main, upstream/HEAD)
-  # Merge: d50a59ec 5be1aa41
-  # Author: Piotr Balcer <piotr.balcer@intel.com>
-  # Date:   Fri Sep 6 09:45:31 2024 +0200
-  #   Merge pull request #2062 from nrspruit/fix_inorder_cache
-  #   [L0] Fix Command List Cache to correctly set In order List property
-  set(UNIFIED_RUNTIME_TAG 9d71afb85694c133ec5aede5bad11dc4d9d05972)
+  set(UNIFIED_RUNTIME_REPO "https://github.com/RossBrunton/unified-runtime.git")
+  # commit put-commit-here
+  # Author: Ross Brunton <ross@codeplay.com>
+  # Date:   Wed Sep 4 17:25:11 2024 +0100
+  # Use reference counting on factories
+  set(UNIFIED_RUNTIME_TAG e00cb3e07aa8f274edc590847bfbfbd8cd63d2fe)
 
   set(UMF_BUILD_EXAMPLES OFF CACHE INTERNAL "EXAMPLES")
   # Due to the use of dependentloadflag and no installer for UMF and hwloc we need