The general principle is, considering a function for which we know
values at m equally spaced points (for instance 1/m,
2/m, ..., 1), to compute the matrix giving the linear
approximation of n equally spaced points (for instance
1/n, 2/n, ..., 1).
The function works whether n or m is the largest.
The function is vectorized, so m and n can be vectors of
integers. In this case, they have to be of the same size and the
resulting matrix is block diagonal.