refactor: cleaned up repeating code in delayed ack middleware

[omritoptix]

Description

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Closes #XXX

All items are required. Please add a note to the item if the item is not applicable and
please add links to any relevant follow-up issues.

PR review checkboxes:

I have...

• Added a relevant changelog entry to the Unreleased section in CHANGELOG.md
• Targeted PR against the correct branch
• included the correct type prefix in the PR title
• Linked to the GitHub issue with discussion and accepted design
• Targets only one GitHub issue
• Wrote unit and integration tests
• Wrote relevant migration scripts if necessary
• All CI checks have passed
• Added relevant godoc comments

SDK Checklist

• Import/Export Genesis
• Registered Invariants
• Registered Events
• Updated openapi.yaml
• No usage of go map
• No usage of time.Now()
• Used fixed point arithmetic and not float arithmetic
• Avoid panicking in Begin/End block as much as possible
• No unexpected math Overflow
• Used sendCoin and not SendCoins
• Out-of-block compute is bounded
• No serialized ID at the end of store keys
• UInt to byte conversion should use BigEndian

Full security checklist here

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For Reviewer:

• Confirmed the correct type prefix in the PR title
• Reviewers assigned
• Confirmed all author checklist items have been addressed

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After reviewer approval:

• In case the PR targets the main branch, PR should not be squash merge in order to keep meaningful git history.
• In case the PR targets a release branch, PR must be rebased.

[codecov]

Codecov Report

Attention: Patch coverage is 60.71429% with 22 lines in your changes are missing coverage. Please review.

Project coverage is 30.42%. Comparing base (3cf597f) to head (5763159).

Files	Patch %	Lines
x/delayedack/ibc_middleware.go	60.00%	17 Missing and 5 partials ⚠️

Additional details and impacted files

@@            Coverage Diff             @@
##             main     #616      +/-   ##
==========================================
+ Coverage   30.41%   30.42%   +0.01%     
==========================================
  Files         201      201              
  Lines       28451    28459       +8     
==========================================
+ Hits         8654     8660       +6     
- Misses      18449    18451       +2     
  Partials     1348     1348              

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