refactor: removed code duplication 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 unexpeted math Overflow
• Used sendCoin and not SendCoins
• Out-of-block compute is bounded
• No serialized ID at the end of store keys

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

All modified and coverable lines are covered by tests ✅

❗ No coverage uploaded for pull request base (omritoptix/490-eibc-v1@1bfc91c). Click here to learn what that means.

Additional details and impacted files

@@                    Coverage Diff                    @@
##             omritoptix/490-eibc-v1     #559   +/-   ##
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  Coverage                          ?   30.53%           
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  Files                             ?      198           
  Lines                             ?    28358           
  Branches                          ?        0           
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  Hits                              ?     8659           
  Misses                            ?    18306           
  Partials                          ?     1393           

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