Fix Level Zero related CMake configs

[vinser52]

Description

There are two L0-related fixes in this PR:

1. When UMF_LEVEL_ZERO_INCLUDE_DIR is set the test cannot be built because of ze_api.h not found. It happens because we set LEVEL_ZERO_INCLUDE_DIRS in the src/CMakeLists.txt. The fix moves corresponding CMake code to the ./CmakeLists.txt. @lukaszstolarczuk, @bratpiorka, looks like we never checked such flow in CI, can we do that?
2. Some versions of the L0 driver do not return an error when a user tries to allocate 0 bytes. So I removed the corresponding test.

Checklist

• Code compiles without errors locally
• All tests pass locally
• CI workflows execute properly