libstdc++: Fix miscellaneous issues with elements_view::_Sentinel [PR100631]

libstdc++-v3/ChangeLog:

	PR libstdc++/100631
	* include/std/ranges (elements_view::_Iterator): Also befriend
	_Sentinel<!_Const>.
	(elements_view::_Sentinel::_M_equal): Templatize.
	(elements_view::_Sentinel::_M_distance_from): Split out from ...
	(elements_view::_Sentinel::operator-): ... here.  Depend on
	_Base2 instead of _Base in the return type.
	* testsuite/std/ranges/adaptors/elements.cc (test06, test07):
	New tests.