PR: Beam Openings get displaced in IFC4 (along Z-Axis); geometry is wrong (not in 2x3...)

### Problem Description

When using any IFC4 export settings, some openings in steel beams get exported with wrong Z-height:
[SteelOpenings_IFC4.ifc.txt](https://github.com/Autodesk/revit-ifc/files/13424325/SteelOpenings_IFC4.ifc.txt) =>wrong openings are on lowest levels

What we tested on multiple machines, using Rvt2023 and 2024:
- changing beam families =>some openings were corrected, but not all
- changing opening families =>no change
- recreating all openings (Ctrl.C, Ctrl.V) =>most openings were corrected, but not all
- IFC4x3, ReferenceView etc =>no change
- IFC2x3 =>everything is fine

using 2x3 export settings, every single one is perfect: [SteelOpenings_IFC2x3.ifc.txt](https://github.com/Autodesk/revit-ifc/files/13424338/SteelOpenings_IFC2x3.ifc.txt)

we export the openings as "Building Element Parts":

but for some openings, an "Opening" is still created, which gets then positioned wrong:

We tested on several exporter versions, with no change: 23.3.1.0 to 24.2.0.49
While we really don´t want to go back to 2x3, having geometrically wrong openings doesnt really leave us with much choice.

I am using Win11 23H2...

### Revit Version

2024.0.x

### IFC for Revit Addon Version

Other / None

### Windows Version

11 22H2

Start by reproducing the supplied SteelOpenings_IFC4.ifc.txt and SteelOpenings_IFC2x3.ifc.txt cases with the exporter versions mentioned. Compare how IFC4 handles openings exported as Building Element Parts and the remaining Opening entities, focusing on their Z placement. Done means the affected IFC4 openings have the correct geometry and are no longer displaced relative to the IFC2x3 result.

Written by the indexing model from the issue text.