Consider the buffer offset when creating a view on ndarray

[antonwolfy]

The PR adds passing the buffer offset to usm_ndarray constructor.

This is fast and straightforward solution. The complete fix needs to be implemented in dpctl in scope of dpctl#2226.

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[github-actions]

Array API standard conformance tests for dpnp=0.20.0dev1=py313h509198e_48 ran successfully.
Passed: 1229
Failed: 0
Skipped: 7

[coveralls]

coverage: 81.336%. remained the same
when pulling 34eb159 on fix-gh-2641
into 9218f1c on master.

[github-actions]

View rendered docs @ https://intelpython.github.io/dpnp/pull/2651/index.html