[27.x backport] update go:build tags to use go1.22, fix missing go:build tag

[thaJeztah]

• backport: https://github.com/docker/cli/pull/5608
  • relates to https://github.com/docker/cli/pull/5594
• backport: https://github.com/docker/cli/pull/5621
  • relates to https://github.com/docker/compose/pull/12297#issuecomment-2478450487

[codecov-commenter]

Codecov Report

All modified and coverable lines are covered by tests :white_check_mark:

Project coverage is 58.55%. Comparing base (a4dc3d7) to head (cfe6090). Report is 4 commits behind head on 27.x.

Additional details and impacted files

```diff @@ Coverage Diff @@ ## 27.x #5622 +/- ## ======================================= Coverage 58.55% 58.55% ======================================= Files 346 346 Lines 29329 29329 ======================================= Hits 17173 17173 Misses 11178 11178 Partials 978 978 ```