Restore present check for set_acc_host_or_device

What is the bug

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

How do you fix it

Revert the changes.

How urgent is the bugfix

• I need it as soon as possible
• I can wait for a couple of days
• None of my current codes is directly affected

Mandatory steps before review

• Gitlab CI passes (Hint: use make format for linting)
• Bugfix is covered by additional unit tests
• Mark the merge request as ready by removing Draft:

Mandatory steps before merge

• Test coverage does not decrease
• Reviewed by a maintainer
• Incorporate review suggestions
• Prior to merging, please remove any boilerplate from the MR description, retaining only the What is the bug and How do you fix it section to maintain
• Remember to edit the commit message and select the proper changelog category (feature/bugfix/other)

You are not supposed to merge this request by yourself, the maintainers of fortan-support take care of this action!

requested review from @b380572

assigned to @b382190

changed the description

approved this merge request

marked the checklist item Test coverage does not decrease as completed

marked the checklist item Reviewed by a maintainer as completed

marked the checklist item Gitlab CI passes (Hint: use make format for linting) as completed

marked the checklist item Mark the merge request as ready by removing Draft: as completed

marked the checklist item Incorporate review suggestions as completed

marked the checklist item Prior to merging, please remove any boilerplate from the MR description, retaining only the What is the bug and How do you fix it section to maintain as completed

marked the checklist item Remember to edit the commit message and select the proper changelog category (feature/bugfix/other) as completed

merged

mentioned in commit ce4db273

mentioned in commit f7de0957