Revise `common/math.h`

[jhale]

Related to #3770

https://github.com/FEniCS/dolfinx/blob/main/cpp/dolfinx/common/math.h

• fma is not available for all types, e.g. boost high precision.

template <typename T>
concept has_std_fma = requires(T a, T b, T c) {
    { std::fma(a, b, c) } -> std::convertible_to<T>;
};

// Implement fallback

• Some functions e.g. det have branches based on size that may be known at compile-time.
• det(Matrix A) specialisation is possible unused.
• All functions have overly general template types, add concepts?
• Some functions could be removed completely with C++26 linear algebra support.

[schnellerhase]

• Some functions could be removed completely with C++26 linear algebra support.

Kokkos has a reference implementation available at https://github.com/kokkos/stdBLAS. Could be included in the same manner as mdspan (without requiring C++26 project wide).