refactor: introduce MathUtilModule, move is_same, add tests #1538

Job	Run time
Check format	1m 22s
Smoke test	4m 0s
Build	1m 13s
Test gnu fortran (ubuntu-22.04)	22m 49s
Test gnu fortran (macos-12)	56m 37s
Parallel testing (ubuntu-22.04)	8m 47s
Test gnu fortran (windows-2022)	31m 45s
Test intel fortran (ubuntu-22.04, intel-classic, 2021.7)	23m 59s
Parallel testing (macos-12)	35m 48s
Test intel fortran (macos-12, intel-classic, 2021.7)	34m 21s
Test intel fortran (windows-2022, intel-classic, 2021.7)	33m 13s
	4h 13m 54s

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