Resolve an issue with .data.ptr ignoring USM offset on array views (#2812)

The `create_data()` function had an early return when `usm_data` was
already a dpnp memory class instance, which skipped setting the `ptr`
attribute. This caused all array views to report the same base pointer,
making `arr[0].data.ptr == arr[1].data.ptr` even though they point to
different memory locations.

The PR proposes a fix ensuring `ptr` is always set to `x._pointer`,
which points to the start of the array's data (including any offset for
views), rather than `usm_data._pointer` which points to the base buffer.

Additionally, always create a new memory wrapper instance to avoid
shared state when the same `usm_data` is used for multiple views.

This PR closes #2781.

- [x] Have you provided a meaningful PR description?
- [x] Have you added a test, reproducer or referred to an issue with a
reproducer?
- [x] Have you tested your changes locally for CPU and GPU devices?
- [x] Have you made sure that new changes do not introduce compiler
warnings?
- [ ] Have you checked performance impact of proposed changes?
- [ ] Have you added documentation for your changes, if necessary?
- [x] Have you added your changes to the changelog? 54d2109

Author: github-actions[bot]

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