stream: wait for close before calling the callback

The pipeline should wait for close event to finish before calling
the callback.

The `finishCount` should not below 0 when calling finish function.

Fixes: #51540

lib/internal/streams/pipeline.js

@@ -277,7 +277,9 @@ function pipelineImpl(streams, callback, opts) {
         if (
           err &&
           err.name !== 'AbortError' &&
-          err.code !== 'ERR_STREAM_PREMATURE_CLOSE'
+          err.code !== 'ERR_STREAM_PREMATURE_CLOSE' &&
+          // It is 1 not 0 as finishCount will be decremented in finish
+          finishCount === 1
         ) {
           finish(err);
         }

test/parallel/test-stream-pipeline.js

@@ -1678,4 +1678,21 @@ tmpdir.refresh();
     assert.strictEqual(err, undefined);
   }));
 
+  {
+    // See https://github.com/nodejs/node/issues/51540
+    const src = new Readable();
+    const dst = new Writable({
+      destroy(error, cb) {
+        // Takes a while to destroy
+        setImmediate(cb);
+      },
+    });
+
+    pipeline(src, dst, (err) => {
+      assert.strictEqual(dst.closed, true);
+      assert.strictEqual(err.message, 'problem');
+    });
+    src.destroy(new Error('problem'));
+  }
+
 }