[Dev]feat(moe): code refactor for fine grained activation offloading

[lhb8125]

What does this PR do ?

PR for main
Code refactor for fine grained activation offloading:

1. Object-oriented refactoring for fine_grained_activation_offload.py
2. Remove inserting set_last_layer() to the transformer block/MTP block;
3. Update the UT and make it more representative.

⚠️ For major changes (either in lines of code or in its impact), please make sure to first share a design doc with the team. If you're unsure what's the best way to do so, contact the @mcore-oncall.

Contribution process

flowchart LR
    A[Pre-checks] --> B[PR Tests]
    subgraph Code Review/Approval
        C1[Expert Review] --> C2[Final Review]
    end
    B --> C1
    C2 --> D[Merge]

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Pre-checks

• I want this PR in a versioned release and have added the appropriate Milestone (e.g., Core 0.8)
• I have added relevant unit tests
• I have added relevant functional tests
• I have added proper typing to my code Typing guidelines
• I have added relevant documentation
• I have run the autoformatter.sh on my PR

Code review

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For MRs into `main` branch

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⚠️ Only proceed to the next step once all reviewers have approved, merge-conflict are resolved and the CI is passing.
Final Review might get declined if these requirements are not fulfilled.

(Step 3): Final Review

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(Optional Step 4): Cherry-pick into release branch

If this PR also needs to be merged into core_r* release branches, after this PR has been merged, select Cherry-pick to open a new PR into the release branch.

For MRs into `dev` branch

The proposed review process for `dev` branch is under active discussion.

MRs are mergable after one approval by either eharper@nvidia.com or zijiey@nvidia.com.

Merging your PR

Any member of core-adlr and core-nemo will be able to merge your PR.

[lhb8125]

/ok to test 37b307c

[yanring]

Approve, as this has already been reviewed on the main PR.