Restore present check for set_acc_host_or_device (!100)

The present check in the `set_acc_host_or_device` is heavily used in ICON and cannot be changed easily.
This problem comes from the discussion at https://gitlab.dkrz.de/icon/icon-mpim/-/merge_requests/563#note_276277


Revert the changes.

Approved-by: Marek Jacob <1129-b380572@users.noreply.gitlab.dkrz.de>
Merged-by: Yen-Chen Chen <yen-chen.chen@kit.edu>
Changelog: bugfix