BUG: rolling not calculating window bounds correctly with offset and desc dates
- [x] closes #40002
- [x] tests added / passed
- [x] Ensure all linting tests pass, see [here](https://pandas.pydata.org/pandas-docs/dev/development/contributing.html#code-standards) for how to run them
- [x] whatsnew entry

Thanks @phofl. CI failure was unrelated 