[setup] drop deprecated distutils usage (#22531)

* [setup] drop deprecated `distutils` usage

* drop deprecated `distutils.util.strtobool` usage

* fix import order

* reformat docstring by `doc-builder`

src/transformers/testing_utils.py

@@ -28,7 +28,6 @@ import tempfile
 import time
 import unittest
 from collections.abc import Mapping
-from distutils.util import strtobool
 from io import StringIO
 from pathlib import Path
 from typing import Iterator, List, Optional, Union
@@ -93,6 +92,7 @@ from .utils import (
     is_torchdynamo_available,
     is_torchvision_available,
     is_vision_available,
+    strtobool,
 )