Avoid using sycl/ext/intel/math.hpp on non-Intel devices (#2439)

This PR suggests updating `dpnp.i0()` and `dpnp.kaiser()` to avoid
including `<sycl/ext/intel/math.hpp>` due to its incompatibility with
non-Intel backend (CUDA, AMD).

Instead of using `sycl::ext::intel::math::cyl_bessel_i0`,
`dpnp::kernels::i0::impl::cyl_bessel_i0` is now used when building on
non-Intel targets.

Author: vlad-perevezentsev

CHANGELOG.md

@@ -34,6 +34,7 @@ This release achieves 100% compliance with Python Array API specification (revis
 * Resolved an issue with an incorrect result returned due to missing dependency from the strided kernel on a copy event in `dpnp.erf` [#2378](https://github.com/IntelPython/dpnp/pull/2378)
 * Updated `conda create` commands build and install instructions of `Quick start guide` to avoid a compilation error [#2395](https://github.com/IntelPython/dpnp/pull/2395)
 * Added handling of empty string passed to a test env variable defining data type scope as a `False` value [#2415](https://github.com/IntelPython/dpnp/pull/2415)
+* Resolved build issues on non-Intel targets in `dpnp.i0` and `dpnp.kaiser` [#2439](https://github.com/IntelPython/dpnp/pull/2439)
 
 
 ## [0.17.0] - 02/26/2025

dpnp/backend/extensions/window/kaiser.cpp

@@ -40,7 +40,11 @@
 #define __SYCL_COMPILER_BESSEL_I0_SUPPORT 20241208L
 #endif
 
-#if __SYCL_COMPILER_VERSION >= __SYCL_COMPILER_BESSEL_I0_SUPPORT
+// Include <sycl/ext/intel/math.hpp> only when targeting Intel devices.
+// This header relies on intel-specific types like _iml_half_internal,
+// which are not supported on non-intel backends (e.g., CUDA, AMD)
+#if defined(__SPIR__) && defined(__INTEL_LLVM_COMPILER) &&                     \
+    (__SYCL_COMPILER_VERSION >= __SYCL_COMPILER_BESSEL_I0_SUPPORT)
 #include <sycl/ext/intel/math.hpp>
 #endif
 
@@ -74,7 +78,8 @@ class KaiserFunctor
 
     void operator()(sycl::id<1> id) const
     {
-#if __SYCL_COMPILER_VERSION >= __SYCL_COMPILER_BESSEL_I0_SUPPORT
+#if defined(__SPIR__) && defined(__INTEL_LLVM_COMPILER) &&                     \
+    (__SYCL_COMPILER_VERSION >= __SYCL_COMPILER_BESSEL_I0_SUPPORT)
         using sycl::ext::intel::math::cyl_bessel_i0;
 #else
         using dpnp::kernels::i0::impl::cyl_bessel_i0;

dpnp/backend/kernels/elementwise_functions/i0.hpp

@@ -35,7 +35,11 @@
 #define __SYCL_COMPILER_BESSEL_I0_SUPPORT 20241208L
 #endif
 
-#if __SYCL_COMPILER_VERSION >= __SYCL_COMPILER_BESSEL_I0_SUPPORT
+// Include <sycl/ext/intel/math.hpp> only when targeting Intel devices.
+// This header relies on intel-specific types like _iml_half_internal,
+// which are not supported on non-intel backends (e.g., CUDA, AMD)
+#if defined(__SPIR__) && defined(__INTEL_LLVM_COMPILER) &&                     \
+    (__SYCL_COMPILER_VERSION >= __SYCL_COMPILER_BESSEL_I0_SUPPORT)
 #include <sycl/ext/intel/math.hpp>
 #endif
 
@@ -253,7 +257,8 @@ struct I0Functor
 
     resT operator()(const argT &x) const
     {
-#if __SYCL_COMPILER_VERSION >= __SYCL_COMPILER_BESSEL_I0_SUPPORT
+#if defined(__SPIR__) && defined(__INTEL_LLVM_COMPILER) &&                     \
+    (__SYCL_COMPILER_VERSION >= __SYCL_COMPILER_BESSEL_I0_SUPPORT)
         using sycl::ext::intel::math::cyl_bessel_i0;
 #else
         using impl::cyl_bessel_i0;