update the order of whatsnew entries

Author: tonyyuyiding

doc/source/whatsnew/v3.0.0.rst

@@ -692,11 +692,11 @@ Interval
 Indexing
 ^^^^^^^^
 - Bug in :meth:`DataFrame.__getitem__` returning modified columns when called with ``slice`` in Python 3.12 (:issue:`57500`)
+- Bug in :meth:`DataFrame.__setitem__` throwing a ``ValueError`` when setting a column with a 2D object array (:issue:`61026`)
 - Bug in :meth:`DataFrame.from_records` throwing a ``ValueError`` when passed an empty list in ``index`` (:issue:`58594`)
 - Bug in :meth:`DataFrame.loc` with inconsistent behavior of loc-set with 2 given indexes to Series (:issue:`59933`)
 - Bug in :meth:`MultiIndex.insert` when a new value inserted to a datetime-like level gets cast to ``NaT`` and fails indexing (:issue:`60388`)
 - Bug in printing :attr:`Index.names` and :attr:`MultiIndex.levels` would not escape single quotes (:issue:`60190`)
-- Bug in :meth:`DataFrame.__setitem__` throwing a ``ValueError`` when setting a column with a 2D object array (:issue:`61026`)
 
 Missing
 ^^^^^^^