[Audit] DataSeaGridComp: pre-migration audit

## Component

**Name:** DataSeaGridComp
**Primary file:** `GEOSogcm_GridComp/@GEOS_OceanGridComp/GEOSdatasea_GridComp/GEOS_DataSeaGridComp.F90`
**Sub-repo:** GEOS_OceanGridComp
**Effort:** S
**MAPL depth:** leaf

## Current state

- `VERIFY_(` calls: 0
- LOC: 341

## Notes

ACG already complete. Lightweight audit only.

## Links

- Parent epic: GEOS-ESM/GEOSgcm_GridComp#1241