Impementation of dpctl.tensor.less function

[vlad-perevezentsev]

This PR adds an implementation of dpt.tensor.less function with support for complex types

• Have you provided a meaningful PR description?
• Have you added a test, reproducer or referred to an issue with a reproducer?
• Have you tested your changes locally for CPU and GPU devices?
• Have you made sure that new changes do not introduce compiler warnings?
• Have you checked performance impact of proposed changes?
• If this PR is a work in progress, are you opening the PR as a draft?

[coveralls]

coverage: 84.082% (+0.003%) from 84.079% when pulling 9741b24 on vlad-perevezentsev:less_impl into 47466ee on IntelPython:master.