[ty] Simplify an intersection of `N & ~T` to `Never` if `B & ~T` would simplify to `Never`, where `B` is the concrete base type of a `NewType` `N` (#24086)
## Summary
Fixes https://github.com/astral-sh/ty/issues/2941
Co-authored-by: Brent Westbrook <brentrwestbrook@gmail.com>
## Test Plan
added an mdtest