وَأَمَّا بِنِعْمَةِ رَبِّكَ فَحَدِّثْ
And speak of your Lord’s blessing.
One can observe that the final verse of Ad-Duḥā places proclamation of divine favor at the end, giving the passage a grateful close. That claim rests on visible wording and sequence.
One cannot infer that the idea could never appear in another position. A sound reading sets out the wording, immediate context, grammar, proposed rhetorical effect and reason for that proposal, without claiming more than the text supports.