Small refactoring at the same time.

The formula before was wrong, it does not work when inputs are matrices,
because it depends on which axis y is computed.  I believe this formulation
is much better.

Before only the gradient of inc_subtensor was ok ( and it also was the only
one checked)

numpy.all doesn't check dtype and shape

Rationale: its name shadowed the scipy package, and it was not successful in
simplifying other modules' code that had to do scipy version checks. (Which is
only two places anyway).

The test checks the depricated return_steps

This will help during debugging