Expand applicability of fall-back behavior

When `from_dlpack(arr, device=dev)` is called, for `arr` object
that supports legacy DLPack interface (max_version, dl_device, copy
are not supported), we now support arr being device on host, that
is (kDLCPU, 0), and (kDLOneAPI, different_device_id). Support for
this last case is being added in this commit, as per review comment.

Author: oleksandr-pavlyk

dpctl/tensor/_dlpack.pyx

@@ -1068,9 +1068,15 @@ def from_dlpack(x, /, *, device=None, copy=None):
     got_buffer_error = False
     got_other_error = False
     saved_exception = None
+    # First DLPack version supporting dl_device, and copy
+    requested_ver = (1, 0)
     try:
         # setting max_version to minimal version that supports dl_device/copy keywords
-        dlpack_capsule = dlpack_attr(max_version=(1, 0), dl_device=dl_device, copy=copy)
+        dlpack_capsule = dlpack_attr(
+            max_version=requested_ver,
+            dl_device=dl_device,
+            copy=copy
+        )
     except TypeError:
         # exporter does not support max_version keyword
         got_type_error = True
@@ -1095,7 +1101,14 @@ def from_dlpack(x, /, *, device=None, copy=None):
                 raise BufferError(
                     "Importing data via DLPack requires copying, but copy=False was provided"
                 )
-            if x_dldev == (device_CPU, 0) and dl_device[0] == device_OneAPI:
+            # when max_version/dl_device/copy are not supported
+            # we can only support importing to OneAPI devices
+            # from host, or from another oneAPI device
+            is_supported_x_dldev = (
+                x_dldev == (device_CPU, 0) or
+                (x_dldev[0] == device_OneAPI)
+            )
+            if is_supported_x_dldev and dl_device[0] == device_OneAPI:
                 dlpack_capsule = dlpack_attr()
                 host_blob = from_dlpack_capsule(dlpack_capsule)
             else:
@@ -1117,7 +1130,11 @@ def from_dlpack(x, /, *, device=None, copy=None):
                 dlpack_capsule = dlpack_attr()
                 host_blob = from_dlpack_capsule(dlpack_capsule)
             else:
-                dlpack_capsule = dlpack_attr(max_version=(1, 0), dl_device=(device_CPU, 0), copy=copy)
+                dlpack_capsule = dlpack_attr(
+                    max_version=requested_ver,
+                    dl_device=(device_CPU, 0),
+                    copy=copy
+                )
                 host_blob = from_dlpack_capsule(dlpack_capsule)
             dev = _create_device(device, dl_device)
             return _to_usm_ary_from_host_blob(host_blob, dev)