[red knot] Fix narrowing for '… is not …' type guards, add '… is …' type guards (#13758)
## Summary
- Fix a bug with `… is not …` type guards.
Previously, in an example like
```py
x = [1]
y = [1]
if x is not y:
reveal_type(x)
```
we would infer a type of `list[int] & ~list[int] == Never` for `x`
inside the conditional (instead of `list[int]`), since we built a
(negative) intersection with the type of the right hand side (`y`).
However, as this example shows, this assumption can only be made for
singleton types (types with a single inhabitant) such as `None`.
- Add support for `… is …` type guards.
closes #13715
## Test Plan
Moved existing `narrow_…` tests to Markdown-based tests and added new
ones (including a regression test for the bug described above). Note
that will create some conflicts with
https://github.com/astral-sh/ruff/pull/13719. I tried to establish the
correct organizational structure as proposed in
https://github.com/astral-sh/ruff/pull/13719#discussion_r1800188105