Add Support for SelectedRows for Transpose OP and Fix a Bug That SelectedRows Cannot be Supported in SimNet (#25536)

This PR fixes a bug that SelectedRows cannot be supported in SimNet. The reason of this bug is that dygraph basic_engine didn't copy var's type when the var needs to be accumulated during backward. So when a var is SelectedRows and needs to be accumulated, like SimNet which calls net for two times, the var's type will be changed to default LoDTensor thus bug happens. To fix it, we just also copy the type.

Without this PR, the accumulated SelectedRows parameters in dygraph will be changed into LoDTensor. So when we fixed the bug of supporting SelectedRows in SimNet, we found `test_imperative_lod_tensor_to_selected_rows` failed and threw the error that SelectedRows was not supported for Transpose OP. To fix it, too, this PR also added support for SelectedRows for Transpose OP.