macro/align: Use ALIGN_UP and ALIGN_DOWN uniformly

[W-M-R]

Note: Please adhere to Contributing Guidelines.

Summary

macro/align: Use ALIGN_UP and ALIGN_DOWN uniformly

Impact

Update this section, where applicable, on how change affects users,
build process, hardware, documentation, security, compatibility, etc.

Testing

Update this section with details on how did you verify the change,
what Host was used for build (OS, CPU, compiler, ..), what Target was
used for verification (arch, board:config, ..), etc. Providing build
and runtime logs from before and after change is highly appreciated.

[xiaoxiang781216]

please fix ci error:

D:\a\nuttx\nuttx\sources\nuttx\mm\iob\iob_initialize.c(63,29): error C2057: expected constant expression [D:\a\nuttx\nuttx\sources\nuttx\vs2022\mm\mm.vcxproj]
  iob_trimhead.c
D:\a\nuttx\nuttx\sources\nuttx\mm\iob\iob_initialize.c(63,29): error C2466: cannot allocate an array of constant size 0 [D:\a\nuttx\nuttx\sources\nuttx\vs2022\mm\mm.vcxproj]
D:\a\nuttx\nuttx\sources\nuttx\mm\iob\iob_initialize.c(63,16): error C2133: 'g_iob_buffer': unknown size [D:\a\nuttx\nuttx\sources\nuttx\vs2022\mm\mm.vcxproj]

[xiaoxiang781216]

@W-M-R please rebase and fix ci error.