Restore previous OpenACC implicit data clauses ordering [PR103244]

Restore previous OpenACC implicit data clauses ordering [PR103244]

Follow-up for recent commit b7e20480630e3eeb9eed8b3941da3b3f0c22c969
"openmp: Relax handling of implicit map vs. existing device mappings".

As discussed, we likely also for OpenACC ought to use
'OMP_CLAUSE_MAP_RUNTIME_IMPLICIT_P' and do the appropriate implicit clauses
ordering -- but that's for a separate step.

	gcc/
	PR middle-end/103244
	* gimplify.c (gimplify_adjust_omp_clauses): Restore previous
	OpenACC behavior.
	gcc/testsuite/
	PR middle-end/103244
	* c-c++-common/goacc/combined-reduction.c: Revert/expect previous
	OpenACC behavior.
	* c-c++-common/goacc/firstprivate-mappings-1.c: Likewise.
	* c-c++-common/goacc/mdc-1.c: Likewise.
	* g++.dg/goacc/firstprivate-mappings-1.C: Likewise.