[Tracking Issue] Remove `distutils` dependency from the codebase

[mshr-h]

Because python >=3.12 does not ship distutils anymore.
https://peps.python.org/pep-0632/#migration-advice

Belows are the modules we use.

• distutils.version.LooseVersion Use packaging.version.parse instead of distutils.version.LooseVersion #17173
• distutils.util.strtobool Remove and replace deprecated distutils.util.strtobool() #17185
• distutils.core.setup
• distutils.extension.Extension
• distutils.log.debug