This issue is to implement `dpctl.tensor` C-API function ``` cdef api object UsmNDArray_MakeFromMemory(int nd, Py_ssize_t *shape, int typenum, _Memory mobj, Py_ssize_t offset) ``` to create a `usm_ndarray` from given memory object and offset. Also to implement ``` cdef api void UsmNDArray_SetWritableFlag(usm_ndarray arr, int flag) ``` See https://github.com/IntelPython/numba-dpex/issues/890#issuecomment-1407659316 for context.