Add check for is comparison with mutable initialisers to rule F632 (#8607)

## Summary

Adds an extra check to F632 to check for any `is` comparisons to a
mutable initialisers.
Implements #8589 .

Example:
```Python
named_var = {}
if named_var is {}:  # F632 (fix)
    pass
```
The if condition will always evaluate to False because it checks on
identity and it's impossible to take the same identity as a hard coded
list/set/dict initializer.

## Test Plan

Multiple test cases were added to ensure the rule works + doesn't flag
false positives + the fix works correctly.

crates/ruff_python_ast/src/helpers.rs

@@ -607,6 +607,19 @@ pub const fn is_const_false(expr: &Expr) -> bool {
     )
 }
 
+/// Return `true` if the [`Expr`] is a mutable iterable initializer, like `{}` or `[]`.
+pub const fn is_mutable_iterable_initializer(expr: &Expr) -> bool {
+    matches!(
+        expr,
+        Expr::Set(_)
+            | Expr::SetComp(_)
+            | Expr::List(_)
+            | Expr::ListComp(_)
+            | Expr::Dict(_)
+            | Expr::DictComp(_)
+    )
+}
+
 /// Extract the names of all handled exceptions.
 pub fn extract_handled_exceptions(handlers: &[ExceptHandler]) -> Vec<&Expr> {
     let mut handled_exceptions = Vec::new();