fix: (VListItem) fix incorrect tab index

[Haviles04]

Fixes regression introduced by #22082 issue #22071

Description

Changed order so tabindex will overwrite the tabindex inside linkProps

Markup:

<template>
  <v-app>
    <v-container>
      <v-select
        :items="['California', 'Colorado', 'Florida', 'Georgia', 'Texas', 'Wyoming']"
        label="Select"
      />
    </v-container>
  </v-app>
</template>

<script setup lang="ts">

</script>

[J-Sek]

I see the same order (tabindex={ ... } before { ...link.linkProps }) in VCard, VBtn and VChip. We might need to update those places - either by removing tabindex that's going to be overwritten by link props, or repeating the fix for VListItem.

TBH, it looks a bit brittle. Could we make it a parameter of useLink(...) instead?