Fix DEFAULT_ACCESSOR_CONSTRUCTOR_PRESENT macro

[dmitriy-sobolev]

The feature is mistakenly enabled with older compilers, e.g. with icpx 2022.2.1, leading to:

error: constructor for 'oneapi::dpl::__par_backend_hetero::__usm_or_buffer_accessor<sycl::accessor<unsigned long, 1, sycl::access::mode::write, sycl::access::target::global_buffer, sycl::access::placeholder::false_t>>' must explicitly initialize the member '__acc' which does not have a default constructor

[danhoeflinger]

LGTM, assuming the original assessment from #1410 is accurate. (Supported by hotfixes of 2023.1 and 2023.2 but not by 2023.2.0)
This fixes the mistake in the recent changes. which flipped the && to ||.

[mmichel11]

LGTM as well