test: add test for _setSimultaneousAccepts()

Add a test case that verifies that calling _setSimultaneousAccepts()
function twice does not trigger the deprecation warning twice.

PR-URL: https://github.com/nodejs/node/pull/24180


Reviewed-By: James M Snell <jasnell@gmail.com>
Reviewed-By: Anna Henningsen <anna@addaleax.net>
Reviewed-By: Ruben Bridgewater <ruben@bridgewater.de>