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Implement `dpnp.linalg.lu_factor` 2D inputs (#2557)

This PR suggests adding `dpnp.linalg.lu_factor()` for 2D arrays similar
to `scipy.linalg.lu_factor`
Support for ND inputs will be added in the next phase.

In addition, this PR includes:

1. An updated implementation of `getrf` to support non-square matrices.
2. Refactoring of `_lu_factor()` by splitting the logic into separate
functions to improve readability and maintainability.

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