refactor: introduce MathUtilModule, move is_same, add tests #1350

Job	Run time
Build	2m 53s
Check format	1m 24s
Smoke test	5m 34s
Parallel testing (ubuntu-22.04)	9m 10s
Test intel fortran (ubuntu-22.04, intel-classic, 2021.7)	23m 55s
Test gnu fortran (ubuntu-22.04)	24m 33s
Parallel testing (macos-12)	20m 21s
Test intel fortran (macos-12, intel-classic, 2021.7)	32m 26s
Test gnu fortran (macos-12)	24m 17s
Test intel fortran (windows-2022, intel-classic, 2021.7)	29m 58s
Test gnu fortran (windows-2022)	30m 0s
	3h 24m 31s

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