Fix issue #13047: Handle numpy booleans in pytest.approx

[malangsiddharth]

This pull request addresses the issue where np.False_ == pytest.approx(False) returns False instead of True after updating to pytest 8.3.4. The issue was introduced by PR #9354, which enforced strict equality for boolean values in pytest.approx.

Changes:
Modify the eq method in the ApproxScalar class to handle numpy booleans appropriately.
This ensures that comparisons between numpy booleans and regular booleans work as expected.

Issue Link: #13047

[nicoddemus]

Thanks @malangsiddharth the intent of the patch is good.

Can you please fix the tests? We cannot import numpy at the global level, so I suggest writing a helper function like:

def is_bool(val: object)-> True:
    """Check if `val` is a native bool or numpy bool."""
    if isinstance(val, bool):
        return True
    try:
        import numpy as np
    except ImportError:
        return False
    else:
        return isinstance(val, np.bool_)

And use this instead of the inline isinstance check.

In addition, we need a specific test for this to ensure it does not regress in the future.