[linear] fix macro calls and changelog entry

Replace calls to deprecated `DUNE_VERSION_NEWER_REV(DUNE_ISTL,2,7,1)`
by `DUNE_VERSION_GT_REV(DUNE_ISTL,2,7,0)` which also reads better than
the `GTE` version, as Dune 2.7.1 hasn't been released yet. Fix the
call to `DUNE_VERSION_GT(DUNE_ISTL,2,7)` in the solver factory
backend which would break things in case of a 2.7.1 release. Adapt
the corresponding changelog entry.