ELPA_2022.05.001_release

• implement OpenMP offloading to GPU for Intel GPU for ELPA 1 and 2 stage (
  except for "step tridi_to_band")
• implement SYCL offloading to Intel GPUs for ELPA 1 and 2 stage
• AMD GPU offload has been tested on Mi200 (also with MPI)
• can use ELPA with one individual "gpu stream" per MPI task (Nvidia and AMD
  only)
• allow steps "cholesky", "invert_trm", and "multiply_ab" to be called
  directly with GPU device pointers
• on error ELPA returns rather than aborting to give controll to calling
  application and to allow for error recovery and/or graceful abort
• allow ELPA to build with OpenMP and GPU
• fix an FPE with the Intel compiler and AVX-512 instructions and optimization
  level > -O2
• better checking of user defined options in configure