Extract last_incomplete_order to method.

Extracting this logic to its own method allows store maintainers (i.e.
me!) to override this functionality to retreive orders using the logic
that makes sense for their customized version of the store. As an
example, you can override this to return nil to never do order merging,
or place additional restrictions on what the last incomplete spree order
is for a specific user.

Fixes #5177