Make lacc argument mandatory for fortran_tools

What is the new feature

Make lacc mandatory.

How is it implemented

With the changes in https://gitlab.dkrz.de/icon/icon-mpim/-/merge_requests/342, https://gitlab.dkrz.de/art/art/-/merge_requests/96, and https://gitlab.dkrz.de/jsbach/jsbach/-/merge_requests/165, the lacc argument in all fortran_tools functions should be added explicitly.
This MR makes sure that in the future, an error will pop up if lacc is not passed.

Mandatory steps before review

• Gitlab CI passes (Hint: use make format for linting)
• New feature 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 Please describe your feature in a couple of words and describe important implementation details of the feature section to maintain
• Remember to edit the commit message and select the proper changelog category (feature/bugfix/other)

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