feat(eberg_qubo_q40hd_heatpump): make compatible with Q40NE

- hvac_action is not reported correctly on this model, so heat_s has to check mode
- swing is horizontal not vertical, so use the neutral "on" instead of the older
  vertical from when swing_horizontal_mode was not separate for devices that support
  both.

Alternative to PR #5754 by @Ferszus

custom_components/tuya_local/devices/eberg_qubo_q40hd_heatpump.yaml

@@ -71,7 +71,7 @@ entities:
         name: swing_mode
         mapping:
           - dps_val: true
-            value: vertical
+            value: "on"
           - dps_val: false
             value: "off"
       - id: 101
@@ -81,6 +81,13 @@ entities:
         mapping:
           - dps_val: heat_s
             value: heating
+            # Some variants report heat_s for any "active" mode
+            constraint: mode
+            conditions:
+              - dps_val: cold
+                value: cooling
+              - dps_val: dehumidify
+                value: drying
           - dps_val: cool_s
             value: cooling
           - dps_val: ventilation