fix(core): respect DLPack byte offsets

[aryanputta]

Summary

Fixes #2592 by including DLTensor.byte_offset when initializing StridedMemoryView.ptr from a DLPack capsule.

Root cause

The capsule import path used DLTensor.data directly, while the DLPack byte offset was ignored. The internal capsule helper already accounts for this offset.

Test

Added a regression test that constructs a versioned CPU DLPack capsule with a nonzero byte offset and verifies both the pointer and NumPy round trip.

Validation

• Python syntax compilation passed.
• git diff --check passed.
• Runtime pytest is environment-blocked locally because the repository test helper hardcodes Linux libc.so.6; the test remains included for CI validation.

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[aryanputta]

Closing this as a duplicate of #2594, which already contains the same production fix plus versioned and unversioned regression coverage.