keras/src/backend/torch/core.py/Variable/_initialize
class Variable:    def _initialize(self, value):
        if isinstance(value, torch.nn.Parameter):
            # Reuse same parameter
            self._value = value
        else:
            self._value = torch.nn.Parameter(
                convert_to_tensor(value, dtype=self._dtype),
                requires_grad=self.trainable,
            ).to(get_device())