Consider the buffer offset when creating a view on ndarray (#2651)

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](IntelPython/dpctl#2226). 6ff93b9

Author: github-actions[bot]

.buildinfo

@@ -1,4 +1,4 @@
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-config: 913ddccaac92dff0f11fbce5f925422d
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-  <title>dpnp.dpnp_array &mdash; Data Parallel Extension for NumPy 0.20.0dev1+44.g4d0462d030c documentation</title>
+  <title>dpnp.dpnp_array &mdash; Data Parallel Extension for NumPy 0.20.0dev1+45.g6ff93b98f15 documentation</title>
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@@ -185,6 +185,7 @@ <h1>Source code for dpnp.dpnp_array</h1><div class="highlight"><pre>
             <span class="c1"># or as USM memory allocation</span>
             <span class="k">if</span> <span class="nb">isinstance</span><span class="p">(</span><span class="n">buffer</span><span class="p">,</span> <span class="n">dpnp_array</span><span class="p">):</span>
                 <span class="n">buffer</span> <span class="o">=</span> <span class="n">buffer</span><span class="o">.</span><span class="n">get_array</span><span class="p">()</span>
+                <span class="n">offset</span> <span class="o">+=</span> <span class="n">buffer</span><span class="o">.</span><span class="n">_element_offset</span>
 
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                 <span class="n">dtype</span> <span class="o">=</span> <span class="n">buffer</span><span class="o">.</span><span class="n">dtype</span>

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