Allow type casting of zero-sized array to any dtype

[antonwolfy]

This PR allows type casting zero-sized usm_ndarray to any dtype (including larger ones).

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[github-actions]

View rendered docs @ https://intelpython.github.io/dpctl/pulls/2123/index.html

[github-actions]

Array API standard conformance tests for dpctl=0.21.0dev0=py310h93fe807_59 ran successfully.
Passed: 1115
Failed: 6
Skipped: 119

[coveralls]

coverage: 85.89%. remained the same
when pulling 4947f5c on resolve-gh-2119
into e2789db on master.

[github-actions]

Array API standard conformance tests for dpctl=0.21.0dev0=py310h93fe807_60 ran successfully.
Passed: 1115
Failed: 6
Skipped: 119

[github-actions]

Array API standard conformance tests for dpctl=0.21.0dev0=py310h93fe807_60 ran successfully.
Passed: 1116
Failed: 5
Skipped: 119