Fix host and device memory leaks in module setup and teardown

[sbryngelson]

• m_surface_tension: c_divs has num_dims + 1 fields but finalize freed
  only num_dims of them, leaking the gradient-magnitude field.
• m_cbc: pi_coef_y/z are allocated when weno_order > 1 or
  muscl_order > 1 but were freed only for weno_order > 1, leaking them
  in MUSCL runs with characteristic BCs. Use the x-direction condition.
• m_global_parameters (pre/sim/post): MPI_IO_DATA%var(i)%sf and
  MPI_IO_IB_DATA%var%sf were allocated and then immediately nullified,
  leaking every buffer. The pointers are default-initialized to null and
  are associated later by s_initialize_mpi_data, so drop the allocate
  loops. Free MPI_IO_DATA%var/view unconditionally in finalize to match
  the unconditional allocation (they leaked when parallel_io was off).
• m_global_parameters (sim): neighbor_ranks was freed after the n == 0
  and p == 0 early returns, so 1D/2D runs leaked it. Free it first.
• m_data_output (sim): the file_per_process path called
  s_initialize_mpi_data a second time (identical pointers, leaked MPI
  derived types) and created the restart directory twice. Down-sampled
  output writes q_cons_temp_ds directly, and down_sample requires IGR,
  which excludes Euler bubbles, so the second call had no effect.

No change to results: the debug CPU test suite passes unchanged, and
2-rank NVHPC MPI runs with parallel_io (2D IBM with a shared file and
with file_per_process; 3D IGR file_per_process with and without
down_sample) give byte-identical restart data and identical silo output
(h5diff) against master.

---

Acknowledgement

• I confirm this PR meets the above expectations and reflects my own understanding and real-world context.

[github-actions]

Lines of Code

File	Lines	Diff
src/simulation/m_global_parameters.fpp	764	-31
src/post_process/m_global_parameters.fpp	392	-22
src/pre_process/m_global_parameters.fpp	468	-19
src/simulation/m_data_output.fpp	1576	-2

Directory	Lines	Diff
pre_process	5015	-19
simulation	28412	-33
post_process	3477	-22
total	47352	-74