net: l2: ieee802154: ensure L2/L3 recv package handover

Issue #53630 proved that we didn't have sufficient test coverage for
L2/L3 package handover on the RX side. This commit creates additional
test coverage to reproduce the problem found in #53630 and avoid future
regressions.

Signed-off-by: Florian Grandel <jerico.dev@gmail.com>