fix: move build tags after license header in limits_test.go

As requested in review, the license header should come before
the build constraints to pass CI checks.

Author: ankitsharma101

pkg/common/util/os/limits_test.go

@@ -1,6 +1,3 @@
-//go:build !windows
-// +build !windows
-
 /*
  * Licensed to the Apache Software Foundation (ASF) under one or more
  * contributor license agreements.  See the NOTICE file distributed with
@@ -17,6 +14,9 @@
  * See the License for the specific language governing permissions and
  * limitations under the License.
  */
+ 
+ //go:build !windows
+// +build !windows
 
 package os