libstdc++: Implement LWG 2937 for std::filesystem::equivalent [PR118158]

libstdc++: Implement LWG 2937 for std::filesystem::equivalent [PR118158]

Do not report an error for (is_other(s1) && is_other(s2)) as the
standard originally said, nor for (is_other(s1) || is_other(s2)) as
libstdc++ was doing. We can compare inode numbers for special files and
so give sensible answers.

libstdc++-v3/ChangeLog:

	PR libstdc++/118158
	* src/c++17/fs_ops.cc (fs::equivalent): Remove error reporting
	for is_other(s1) && is_other(s2) case, as per LWG 2937.
	* testsuite/27_io/filesystem/operations/pr118158.cc: New test.