Ubuntu package names should be libze1 / libze-dev:
The library names installed by the package have been changed to match those packages, but the package names itself are still using the obsolete legacy package names: https://github.com/oneapi-src/level-zero/releases/tag/v1.26.3
$ ar x level-zero_1.26.3+u24.04_amd64.deb
$ tar xvf control.tar.gz
./md5sums
./control
./postinst
./postrm
$ cat control
Architecture: amd64
Depends: libc6 (>= 2.38), libgcc-s1 (>= 3.0), libstdc++6 (>= 13.1)
Description: oneAPI Level Zero
Homepage: https://github.com/oneapi-src/level-zero
Maintainer: Intel Corporation
Package: level-zero
Priority: optional
Section: devel
Version: 1.26.3
Installed-Size: 10241
At minimum there should be Conflicts/Replaces with distro package providing the same library files, to avoid these messing up users setup.