Meta: Require Emacs 27.1 or later

Emacs 26.3 is quite old now, and I can't practically run tests for it
anymore because some other dependencies have dropped support for it.

org-ql.info

@@ -1104,6 +1104,7 @@ File: README.info,  Node: 08-pre,  Next: 074,  Up: Changelog
 
    *Compatibility*
 
+   • Emacs 27.1 or later is now required.
    • Org v9.7’s ‘org-element’ API changes required some adjustments.
      (#364 (https://github.com/alphapapa/org-ql/issues/364).  Thanks to
      several users for reporting, and to Ihor Radchenko
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