Allow type casting of zero-sized array to any dtype

Author: antonwolfy

dpctl/tensor/_usmarray.pyx

@@ -382,7 +382,7 @@ cdef class usm_ndarray:
         else:
             self._cleanup()
             raise ValueError("buffer='{}' was not understood.".format(buffer))
-        if (_offset + ary_min_displacement < 0 or
+        if shape_to_elem_count(nd, shape_ptr) > 0 and (_offset + ary_min_displacement < 0 or
            (_offset + ary_max_displacement + 1) * itemsize > _buffer.nbytes):
             self._cleanup()
             raise ValueError(("buffer='{}' can not accommodate "