refactor: introduce MathUtilModule, move is_same, add tests #1346

Job	Run time
Build	1m 21s
Check format	1m 25s
Smoke test	4m 16s
Test gnu fortran (ubuntu-22.04)	23m 42s
Test intel fortran (ubuntu-22.04, intel-classic, 2021.7)	23m 3s
Test gnu fortran (macos-12)	28m 35s
Parallel testing (ubuntu-22.04)	9m 3s
Test intel fortran (macos-12, intel-classic, 2021.7)	39m 47s
Test gnu fortran (windows-2022)	30m 40s
Parallel testing (macos-12)	24m 21s
Test intel fortran (windows-2022, intel-classic, 2021.7)	31m 36s
	3h 37m 49s

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