This PR updates the `.pre-commit-config.yaml` using `pre-commit
autoupdate`.

This PR follows up #2792 and marks one more `RuntimeWarning` warning as
expected due to possible overflow.

Bumps
[styfle/cancel-workflow-action](https://github.com/styfle/cancel-workflow-action)
from 0.13.0 to 0.13.1.

This PR updates the `.pre-commit-config.yaml` using `pre-commit
autoupdate`.

Bumps
[actions/download-artifact](https://github.com/actions/download-artifact)
from 8.0.0 to 8.0.1.

Bumps [github/codeql-action](https://github.com/github/codeql-action)
from 4.32.4 to 4.32.6.

Bumps [mshick/add-pr-comment](https://github.com/mshick/add-pr-comment)
from 2.8.2 to 3.9.0.

…ration (#2813)

## Summary

- Migrate clang-format from `pocc/pre-commit-hooks` to
`pre-commit/mirrors-clang-format` v22.1.0
- Update `.clang-format` config to maintain consistent code style across
versions
- Configure pylint to properly handle C extension modules (numpy, dpctl)
- Remove manual clang-format-12 installation from GitHub workflow
- Reformat all C++ files with clang-format v22
- Add reformatting commit to `.git-blame-ignore-revs`

## Changes

### Pre-commit configuration
- Switch to `pre-commit/mirrors-clang-format` (v22.1.0) for better
version pinning and consistency across environments
- Add `--disable=c-extension-no-member` to pylint to avoid false
positives on C extension objects

### Code style
- Update `.clang-format`: Set `AfterControlStatement: Never` to preserve
existing brace placement style
- Reformat all C++ source files with clang-format v22 (net -159 lines
due to template parameter formatting improvements)

### Pylint configuration
- Add `extension-pkg-allow-list = ["numpy"]` to help pylint understand
numpy better
- Add `generated-members` patterns to handle dynamically created
attributes on numpy types

### CI/CD
- Remove obsolete `apt-get install clang-format-12` step from pre-commit
workflow

…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?

Previously `dpnp.diagonal()` returned incorrect strides when the
diagonal was empty (e.g., when offset >= array width). The stride was
set to itemsize instead of the correct `st_n + st_m`.

This PR:
* fixes stride calculation to consistently use (st_n + st_m)
* simplifies implementation using unified formula to calculate resulting
shape, strides, and offset
* extends tests coverage including scenarios with empty diagonals,
views, and non-contiguous arrays

The PR closes #2761.

This PR proposes updating QR tests to avoid direct element-wise
comparisons which became unstable with oneMKL 2026.0 due to sign and
phase differences in otherwise valid QR results

Since QR factorization is not unique, different MKL and NumPy versions
may return results that differ by sign or complex phase while still
representing a correct decomposition

To make the tests more stable this PR proposes using invariant-based
validation for `mode="raw"` and `mode="r"` based on the unitarity of the
Q factor (Q^H Q = I) and the resulting QR identity
R^H @ R = A^H @ A

This PR moves all SYCL kernel functors from extensions/ to kernels/
directory, improving the project structure.

Moved kernels:
- statistics: histogram, sliding_window1d functors
- indexing: choose functor
- window: bartlett, blackman, hamming, hanning, kaiser functors

The PR also improves the code coverage report, since the SYCL kernels
can be easy excluded from the report now.

The PR adds ndarray subclassing support via `ndarray.view()` method.

It implements the `type` parameter in `dpnp.ndarray.view()` to enable
custom subclasses, matching NumPy/CuPy behavior. Also includes proper
`__array_finalize__` hook invocation for metadata propagation.

The implementation is done through `_view_impl()` helper using
'array_class' parameter to avoid shadowing builtin 'type'.
The tests scope is extended with new 7 tests for verifying subclassing
support and enabling `TestSubclassArrayView` class from third party
tests.

This PR closes #2764.