Merge pull request #27318 from Kumataro:fix27298

core: add copyAt() for ROI operation #27318

Close https://github.com/opencv/opencv/issues/27320
Close https://github.com/opencv/opencv/issues/27298

### Pull Request Readiness Checklist

See details at https://github.com/opencv/opencv/wiki/How_to_contribute#making-a-good-pull-request

- [x] I agree to contribute to the project under Apache 2 License.
- [x] To the best of my knowledge, the proposed patch is not based on a code under GPL or another license that is incompatible with OpenCV
- [x] The PR is proposed to the proper branch
- [x] There is a reference to the original bug report and related work
- [x] There is accuracy test, performance test and test data in opencv_extra repository, if applicable
      Patch to opencv_extra has the same branch name.
- [x] The feature is well documented and sample code can be built with the project CMake

modules/imgcodecs/src/grfmt_gif.cpp

@@ -212,7 +212,7 @@ bool GifDecoder::readData(Mat &img) {
     if(!restore.empty())
     {
         Mat roi = Mat(lastImage, cv::Rect(left,top,width,height));
-        restore.copyTo(roi);
+        restore.copyAt(roi);
     }
 
     return hasRead;